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CIT(A)’s Power to Set Aside Ex-Parte Assessment Affirmed: ITAT Chennai
Case Law Details
- Case Name
- ITO Vs Dolphin Educational Foundation (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Chennai
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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 receipts as taxable income, assessed income under the head “Profits and Gains of Busines...




