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Facts
The assessee, an AOP Trust engaged in charitable activities, failed to file its return of income for AY 2018-19. The Assessing Officer (AO) made additions for unexplained cash deposits and interest income. The CIT(A) dismissed the appeal, noting the assessee's non-appearance despite multiple opportunities.
Held
The Tribunal noted that the assessee's representative was unavailable due to COVID-19 and had sought adjournments that were not granted. The Tribunal decided to set aside the CIT(A)'s order and remit the matter to the AO for fresh assessment.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without granting the assessee adequate opportunity to present its case, particularly given the circumstances of COVID-19 impacting representation?
Sections Cited
250, 147, 148, 144, 10(23C)(iiiad), 10(23C)(iiiae), 46A
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Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, KOLKATA
Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA
Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 334/PAT/2025 Assessment Year: 2018-19 Magadh Homiopathik Medical ITO, Ward-1, BiharSharif College And Hospital Vs. Nalanda, Patna (Appellant) (Respondent) PAN: AABTM7238F Appearances: Assessee represented by : Shri Saba Mahmood, CA Department represented by : Shri Himanshu Kumar, CIT Date of concluding the hearing : 17-September-2025 Date of pronouncing the order : 04-December-2025 ORDER