ST MARYS JACOBITE SYRIAN CHURCH,TRIPUNITHURA vs. INCOME TAX OFFICER , EXEMPTION WARD, KOCHI, KOCHI

The present appeal filed by the assessee is arising from the order of the Commissioner of Income-tax (Appeals) dated 26th October, 2023 and it relates to assessment year 2016- 2017, having DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057425641(1).

The brief facts of the case are that the assessee is a trust having registration u/s.12AA of the Income-tax Act, filed its return of income on 28thJuly, 2016 declaring `Nil’ income. The case of the assessee was selected for scrutiny and accordingly the statutory notices u/s.143(2) and 142(1) were issued to the assessee. However, no one appeared from the side of the assessee. Therefore, the Assessing Officer taxed the entire . St.Marys Jacobite Syrian Church. receipt as income from other sources applying the rate of tax applicable to the association of persons, meaning thereby the A.O. has not allowed any benefit of secs. 11, 12 and 13 of the Act to the assessee.

Aggrieved with the order of the A.O., the assessee filed appeal before the learned CIT(A). However, the learned the ld.CIT(A) also none appeared from the side of the assessee, and hence, the CIT(A) dismissed the appeal of the assessee ex parte without dealing with the merits of the case.

Aggrieved with the order of the ld.CIT(A), the assessee preferred the present appeal. There is a delay of 79 days in the present appeal. Explaining the reasons for delay, the learned Counsel for the assessee has drawn the attention of the bench towards an affidavit filed by the assessee in support of application for condonation of delay. The main contention of the assessee is that the notices from the assessment as well as the appeal proceedings before the ld.CIT(A) were issued in a wrong email address, and hence, no one appeared before the ld.CIT(A). The same reasons for the delay of 79 days has been made by the assessee before us.