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Facts
The assessee, Baba Shri Chand Gurudwara Parbhandhak Committee, filed an appeal against the order of the CIT(A) which emanated from an assessment order passed by the ITO under Section 144 of the Income Tax Act, 1961. The assessee or its counsel did not appear for the hearing before the ITAT.
Held
The tribunal proceeded to dispose of the appeal based on the available records and grounds of appeal, after hearing the Ld. DR, due to the non-appearance of the assessee. The specific decision on the merits of the appeal is not detailed in the provided excerpt.
Key Issues
The key legal issue is the validity of the assessment order passed under Section 144 and the subsequent order by the CIT(A), challenged by the assessee.
Sections Cited
Section 144, Section 250
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘DB’ AMRITSAR
Before: SHRI MANOJ KUMAR AGGARWAL & SHRI UDAYAN DASGUPTA
O R D E R Per Udayan Dasgupta, J.M.:
This appeal is filed by the assessee against the order of the ld. CIT (A) NFAC, Delhi dated 29.12.2023 passed u/s 250 of the Income Tax Act, 1961(henceforth the Act ) which has emanated from the order of the ITO, Ward-Gurdaspur, dated 30.12.2019 passed u/s 144 of the Act, 1961.
There was no appearance on behalf of the assessee or its counsel, on repeated calls, but considering the materials on record and the grounds of appeal we proceed to dispose off the appeal after hearing the Ld DR. A.Y. 2017-18 2
3. Brief facts emerging from records are that the assessee is a registered society under the hands of