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Facts
The assessee, a trust running a co-educational school, filed appeals against ex-parte orders passed by the CIT(A). The delay in filing the appeal for AY 2017-18 was attributed to the former accountant's failure to inform the trustees about hearing dates. The CIT(A) had dismissed appeals for non-compliance and lack of evidence.
Held
The Tribunal condoned the delay, acknowledging the assessee's reasonable cause. It held that the CIT(A) had not passed a speaking order and had failed to adjudicate on the grounds of appeal. The orders of CIT(A) for AY 2014-15, 2015-16, and 2017-18 were set aside for de novo adjudication.
Key Issues
Whether the CIT(A) erred in passing ex-parte orders and denying exemption without proper adjudication? Whether the tribunal should set aside the CIT(A) order and remand the matter for de novo adjudication.
Sections Cited
250, 11(1), 12A(2), 139(1), 11, 12, 10(23C), 139(4C), 69A, 142(1), 133(6), 12A, 12AA, 10B, 250(6), 251, 246A
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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
order : January 21st, 2025 ORDER PER BENCH: These appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15, 2015-16 & 2017-18. Since the appeals were heard together, they are being decided vide this common order for the sake of convenience and brevity.