Gagan Bharti Educational Society

Parties Involved

Facts Summary

The assessee, Gagan Bharti Educational Society, filed a return declaring Nil income for the assessment year 2018-19 on 30.10.2018. The case was selected for scrutiny, and the assessment was completed under section 143(3) read with sections 143(3A) and 143(3B) on 23.02.2021, determining an income of Rs. 8,42,40,301/- after invoking sections 13(7) and 115BBC of the Income Tax Act, 1961. Aggrieved by this order, the assessee appealed to the Commissioner of Income Tax (Appeals) [CIT(A)]. However, due to non-compliance with multiple notices issued by the CIT(A), the appeal was dismissed ex-parte on 12.03.2025. The assessee then filed the present appeal before the Tribunal, arguing that the ex-parte dismissal was premature as the last notice allowed time till 25.03.2025 for the assessee to submit its reply.…

Legal Issues

• 1. Whether the ex-parte dismissal of the appeal by the CIT(A) was justified.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• FINDMY PROPERTY PRIVATE LIMITED VS. ITO, WARD 5(1)(3), NEW DELHI

  Delhi Bench ‘F’ benchAY 2018-19Allowed

• Hitachi Astemo Haryana P. Ltd. vs. Deputy Commissioner of Income Tax

  Delhi Bench ‘I’, Delhi benchAY 2016-17Dismissed

• Aditya Garden

  Kolkata Bench benchAY 2021-2022Partly Allowed

• Sh. Charat Singh (AY: 2018-19)

• Rashmi Seventilal Vakharia vs. Income Tax Officer

  Mumbai “D” Bench benchAY 2018-19Allowed

• Ravinder Singh Sethi vs. Deputy Commissioner of Income Tax-24(1)

  Mumbai “D” Bench benchAY 2018-19Allowed