Kerala Holy Cross Sisters Society vs. National e-Assessing Authority

Parties Involved

Facts Summary

The assessee, Kerala Holy Cross Sisters Society, filed an appeal against the order of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre (NFAC) Delhi, dated 28.12.2023, in proceedings under section 143(3) of the Income Tax Act, 1961. The assessee did not appear for the hearing, leading to the case being proceeded with ex-parte. The CIT(A) rejected the assessee's contentions without deciding on the substantive grounds on merits as required under section 250(6) of the Act. The Tribunal deemed it appropriate to restore the assessee's appeal to the CIT(A)-NFAC for a fresh adjudication, with the taxpayer's responsibility to file and prove all relevant facts in consequential proceedings.…

Legal Issues

• 1. Whether the CIT(A) correctly rejected the assessee's contentions without deciding on the substantive grounds on merits?

Judgment Outcome

Decided in favour of Assessee.

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