CIT(A)’s Power to Set Aside Ex-Parte Assessment Affirmed: ITAT Chennai

ITO Vs Dolphin Educational Foundation (ITAT Chennai)

CIT(A)’s Power to Set Aside Ex-Parte Assessment Affirmed: ITAT Chennai Upholds Remand in Charitable Trust Case

The Chennai Bench of the ITAT dismissed the Revenue’s appeal for AY 2020-21 and upheld the order of the CIT(A) setting aside an ex-parte assessment framed under Section 144 in the case of a charitable institution. The Assessing Officer had completed the assessment ex parte due to alleged non-compliance, treated substantial receipt

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