Sree Narayana Charitable Trust v. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Sree Narayana Charitable Trust, filed an appeal challenging the order of the NFAC/CIT(A) dated 19.12.2023 regarding the assessment year 2017-2018. The Assessing Officer made an addition of Rs.8,16,145 towards interest income based on the statement in Form 26AS. The assessee filed an appeal before the ld.CIT(A) and contended that the addition was not warranted. The ld.CIT(A) dismissed the appeal stating that the assessee had not responded to any of the notices. The assessee filed its responses to the notice issued by the ld.CIT(A) on 14.1.2022 and 17.12.2023, but the ld.CIT(A) decided the appeal ex parte based on the records available. The assessee challenged this order before the Tribunal.…

Legal Issues

• 1. Whether the ld.CIT(A) was justified in deciding the appeal ex parte?
• 2. Whether the order of the ld.CIT(A) should be set aside?

Judgment Outcome

Decided in favour of Assessee.

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