SHREE JEE EDUCATIONAL TRUST,JABALPUR vs. INCOME TAX OFFICER, EXCEMPTION, JABALPUR

ITA 191/JAB/2024Status: DisposedITAT Jabalpur28 August 2025AY 2018-19Bench: SHRI ANADEE NATH MISSHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The assessee argued that the CIT(A) passed the order without providing sufficient time and opportunity and failed to pass a speaking order on merits, violating Section 250(6) of the IT Act. The Tribunal agreed and set aside the order.

What were the facts?

The assessee filed an appeal beyond the prescribed time limit. The assessee's return of income for the assessment year 2018-19 declared nil income. The Assessing Officer assessed the total income at Rs. 36,46,729/-. The CIT(A) dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing adequate opportunity and without passing a speaking order on merits.

Which sections of the Income-tax Act were involved?

Section 253(3),Section 143,Section 143(3A),Section 143(3B),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Neeraj Agrawal, C.A

(A) This appeal vide I.T.A. No.191/JBP/2024 has been filed by the assessee for assessment year 2018-19 against impugned appellate order dated 16/02/2024 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1061051007(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short].

(B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the Assessment Year:2018-19 2

delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did no

The order continues below.

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