Income Tax Appeal No. 1522/Chny/2024

Parties Involved

Facts Summary

The assessee, Tamil Nadu Golf Federation, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 30.03.2024 for the Assessment Year 2018-19. The assessee claimed that it did not receive the notice of hearing and therefore could not present its case before the Ld.CIT(A). The Ld.AR prayed for another opportunity to be granted to the assessee. The Ld.DR opposed this request. The assessee is a society registered under section 12AA of the Income Tax Act, 1961, and claimed exemption under section 11 of the Act. The assessee e-filed its return of income on 29.09.2018 admitting 'NIL' income, which was selected for scrutiny. The AO computed total income at Rs.3,21,54,355/- by order dated 19.04.2021. The assessee preferred an appeal before the Ld.CIT(A), who dismissed it ex-parte on the ground that the assessee failed to respond to three notices issued on 29.01.2024, 19.02.2024, and 05.03.2024.…

Legal Issues

• 1. Whether the Ld.CIT(A) passed the order in accordance with sub-section (6) of section 250 of the Act?
• 2. Whether the statutory right of the assessee to prefer an appeal before the First Appellate Authority/Ld.CIT(A) was rendered meaningless?

Judgment Outcome

Decided in favour of Assessee.

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