Kalki Trust for Rural Service vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Kalki Trust for Rural Service, a charitable trust, filed an appeal against the assessment order dated 24.12.2018 passed by the Assessing Officer under section 143(3) of the Income-tax Act, 1961 for the Assessment Year 2016-17. During the appellate proceedings before the Learned Commissioner of Income Tax (Appeals), Chennai-18, the assessee could not respond to the notices issued by the Ld. CIT(A). Consequently, the Ld. CIT(A) dismissed the appeal of the assessee ex parte. Aggrieved by this order, the assessee appealed to the Income Tax Appellate Tribunal, Hyderabad. The Learned Authorized Representative submitted that the assessee could not effectively prosecute its appeal due to lack of adequate opportunity and prayed for restoration of the matter to the file of the Ld. CIT(A) to prosecute its appeal on merits. The Learned Departmental Representative opposed the prayer for restoration and supported the order passed by the Ld. CIT(A).…

Legal Issues

• 1. Whether the assessee deserves one more opportunity to prosecute its appeal before the Ld. CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

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