THE OXFORD EDUCATIONAL TRUST,KRISHNAGIRI vs. ITO, WARD-1,, KRISHNAGIRI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that in the interest of justice, the assessee should be given one more opportunity to present their case before the Additional/Joint CIT(A) by filing relevant evidences/documents.
What were the facts?
The assessee failed to respond to notices issued by the Additional/Joint CIT(A) on four occasions, leading to an ex-parte dismissal of their appeal. The Tribunal noted that the assessee did not respond to the notices.
What were the issues?
Whether to grant another opportunity to the assessee to present their case after failure to respond to notices and ex-parte dismissal by the lower appellate authority.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL & HON’BLE SHRI MANU KUMAR GIRI
(िनधा�रणवष� / Assessment Year: 2022-2023) The Oxford Educational Trust, Vs. The Income Tax Officer, 7/D, Kamaraj Nagar, Ward 1, Salem MainRoad, Krishnagiri. Uthangarai, Krishnagiri 635 207. [PAN: AADTT 3198F] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/ Appellant by : Shri T.S. Lakshmi Venkatraman, C.A. ��यथ� क� ओर से /Respondent by : Ms. T.M. Suganthamala, IRS, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 12.12.2024 घोषणा क� तार�ख /Date of Pronouncement : 12.12.2024 आदेश / O R D E R PER MANU KUMAR GIRI (Judicial Member)
This appeal by assessee is arising out of the order of the Additional/Joint Commissioner of Income Tax (Appeal)-1, Office of the Commissioner of Income Tax (Appeal), Gurugram in Order No.ITBA/APL/S/250/2024-25/1068631314 (1), dated 12.09.2024 for the assessment year 2022-2023. 2. We have heard the rival contentions and perused the material on record. We found that the ld. Additional/ Joint CIT(A) has issued notices on four occasions and
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