Rogi Kalyan Samiti vs. Income-tax Officer

Parties Involved

Facts Summary

The assessee, Rogi Kalyan Samiti, filed a return of income on 19.10.2020, declaring total income at Rs. Nil. The return was processed under section 143(1) of the Income-tax Act, 1961. The case was selected for complete scrutiny due to a large amount deemed to have been applied to charitable or religious purposes. Statutory notices under sections 143(2) and 142(1) were issued, but the assessee did not respond. A show cause notice under section 144 was also issued, which remained un-responded. Consequently, the Assessing Officer added Rs.1,71,52,990/- as taxable income of the assessee. The assessee appealed against this order, which was dismissed ex parte by the Commissioner of Income-tax (Appeals). The assessee then filed an appeal against this order, arguing that the Commissioner of Income-tax (Appeals) erred in sustaining the addition without providing a proper and reasonable opportunity of hearing.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the Commissioner of Income-tax (Appeals) erred in passing the ex parte order?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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