RAM BAJAJ FOUNDATION,RNB HOUSE 1, SHIVAJI ENCLAVE, MAIN ROAD, NEAR RAJA GARDEN, WEST DELHI vs. INCOME TAX OFFICER(EXEMPTION) 2(4), NEW DELHI

ITA 1809/DEL/2023Status: DisposedITAT Delhi04 March 2024AY 2016-17Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged lapses on the assessee's part but, in the interest of substantial justice, allowed the appeal for statistical purposes. The matter was restored to the Assessing Officer for a fresh decision in accordance with law, with a direction for the assessee to cooperate and provide all necessary details.

What were the facts?

The assessee appealed against an ex-parte order of the CIT(A) for the AY 2016-17, which confirmed an assessment made by the AO under section 144 of the Income Tax Act. The CIT(A) issued the ex-parte order after rejecting the assessee's requests for adjournment, despite the assessee raising a preliminary issue of jurisdiction and seeking time for document compilation.

What were the issues?

Whether the ex-parte assessment confirmed by CIT(A) should be set aside and remanded to the AO for fresh adjudication, considering the assessee's non-compliance and jurisdictional claims.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘F’: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI M. BALAGANESH

For Appellant: Shri Ved Jain, Adv. &, Shri Aman Garg, CA
For Respondent: Shri Mukesh Kumar Jha CIT-DR
Hearing: 15.02.2024Pronounced: 04.03.2024

PER AMIT SHUKLA, JM,

The aforesaid appeal filed by the assessee is against order

dated 15.05.2023, passed by the learned Commissioner of Income

Tax (Appeals)-23, New Delhi, for the quantum of assessment passed

under section 144 of the Income Tax Act, 1961 (hereinafter the Act)

for Assessment Year 2016-17. 2. Before us, the learned counsel for the assessee submitted that here in this case, the appeal has been decided ex-parte by the learned CIT(A), because the assessee had raised preliminary issue of juri iction and requested for the copy of order u/s 124(4) of the Act

passed by CIT(Exemption) for determining the juri iction in this case, which was made available. Further,

The order continues below.

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