BABA SHRI CHAND GURUDWARA PARBANDHAK COMMITTEE ,GURDASPUR vs. INCOME TAX OFFICER, GURDASPUR

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ITA 88/ASR/2024Status: DisposedITAT Amritsar03 February 2026AY 2017-18Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DASGUPTA (Judicial Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, ‘DB’ AMRITSAR

Before: SHRI MANOJ KUMAR AGGARWAL & SHRI UDAYAN DASGUPTA

Hearing: 02.02.2026Pronounced: 03.02.2026

O R D E R Per Udayan Dasgupta, J.M.:

1.

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.

2.

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

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