Lt. Haribai Warpudkar Gramin Mahila Sevabhavi Sanstha vs. ITO, Exemption Ward, Nanded

Parties Involved

Facts Summary

The assessee, a trust registered under the Maharashtra Public Trusts Act, 1950, did not file its return of income for the Assessment Year 2019-20. Based on information available with the Department, the case was reopened under section 147 of the Income Tax Act, 1961. During reassessment proceedings, statutory notices under sections 148 and 142(1), along with show cause notices, were issued to the assessee. However, there was no compliance. Consequently, the Assessing Officer completed the assessment ex-parte under sections 147 r.w.s. 144 and 144B of the Act, determining the total income at Rs.1,63,31,496/-. The assessee preferred an appeal before the Commissioner of Income Tax (Appeals), but the appeal was dismissed for non-compliance without discussing the merits of the case.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) has the power to dismiss an appeal for non-prosecution by the assessee?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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