Jumma Masjid Trust Board Vs. ITO(E)

Parties Involved

Facts Summary

The assessee, Jumma Masjid Trust Board, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre(NFAC), Delhi, dated 27.09.2023 under section 250 of the Income Tax Act, 1961. The assessee raised several grounds of appeal, including the dismissal of the appeal without granting a proper opportunity to be heard, not considering the statement of facts objectively, and the addition of Rs.62,92,711/- under section 69A of the Act. The assessee also argued that the Assessing Officer failed to issue a draft assessment order, violating Section 144B of the Act. The assessee filed a detailed affidavit explaining the reasons for the delay in filing the appeal, which was condoned by the tribunal. The tribunal set aside the order of the Commissioner of Income Tax (Appeals) and remitted the matter back to the Assessing Officer for fresh adjudication on merits after giving due opportunity of hearing to the assessee.…

Legal Issues

• 1. Dismissal of the appeal without granting a proper opportunity to be heard
• 2. Not considering the statement of facts objectively
• 3. Dismissing the ground of the Assessee challenging the reopening of the assessment
• 4. Addition of Rs.62,92,711/- under section 69A of the Act
• 5. Failure to issue a draft assessment order

Judgment Outcome

Decided in favour of Assessee.

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