MADRESA HIMAYATUL ISLAM BACHCHON KA GHAR,BARDOLI vs. INCOME TAX OFFICER, EXEMPTION WARD, SURAT

ITA 279/SRT/2022Status: HeardITAT Surat02 January 2023AY 2017-18Bench: SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Madresa Himayatul Islam Bachchon Ka Ghar, Ground Floor Bachchon Ka Ghar, Kadod, Bardoli-394335. PAN No. AADTM 1802 F Vs. I.T.O. Exemption Ward, Surat. Appellant/ assessee Respondent/ revenue Appellant represented by Shri Rasesh Shah, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 30/12/2022 Date of pronouncement 02/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal without adjudicating on merits. It found that the case fell under the proviso to Section 249(4)(b) and restored the appeal to the CIT(A) for fresh adjudication after considering the assessee's application for exemption from tax deposit.

What were the facts?

The assessee, a charitable trust, failed to file a return of income for AY 2017-18. The Assessing Officer made an addition of Rs. 20,69,392/- under Section 69A for unexplained cash credits, taxing it under Section 115BBE. The CIT(A) dismissed the assessee's appeal in limine for non-payment of tax as per Section 249(4).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without considering the merits, and whether the assessee is eligible for exemption from tax deposit under Section 249(4)(b) proviso.

Which sections of the Income-tax Act were involved?

Section 69A,Section 115BBE,Section 144,Section 249(4)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT Kadod, Bardoli-394335. PAN No. AADTM 1802 F Appellant/ assessee Respondent/ revenue

Appellant represented by Shri Rasesh Shah, CA Respondent represented by Shri Vinod Kumar, Sr. DR Date of hearing 30/12/2022 Date of pronouncement 02/01/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER:

1.

This appeal by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (in short, the NFAC)/learned Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A) dated 26/05/2022 for the Assessment year (AY) 2017-18. The assessee has raised following grounds of appeal:

“1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in treating the appeal as not maintainable.

2.

On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in dismissing the appeal without passing speaking order.

3.

On the facts and circumsta

The order continues below.

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