Inst of Tool Room Trg UP Vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Inst of Tool Room Trg UP, filed an appeal against the assessment order dated 12/04/2021 passed by the Assessing Officer under sections 143(3), 143(3A), and 143(3B) of the Income Tax Act, 1961. The assessee's total income was determined at Rs.1,67,37,000/- as against returned income of nil. The addition was made on account of voluntary and anonymous donations received by the assessee. The assessee filed an appeal against the assessment order in the office of the Commissioner of Income Tax (Appeals). The Commissioner dismissed the assessee's appeal in limine, holding that the assessee was not keen on pursuing the appeal. The assessee filed the present appeal in the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the impugned appellate order passed by the Commissioner of Income Tax (Appeals) is against the principles of natural justice?
• 2. Whether the Commissioner of Income Tax (Appeals) is obligated to adjudicate on grounds of appeal even while passing an ex-parte order?

Judgment Outcome

Decided in favour of Assessee.

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