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Non-Speaking Ex-Parte Order Set Aside: NFAC Failed to Apply Section 251(1) in 144 Assessment Appeal
Case Law Details
- Case Name
- Jyoti Multipurpose Souharda Sangh Niyamit Vs ITO (ITAT Panaji)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Panaji
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Jyoti Multipurpose Souharda Sangh Niyamit Vs ITO (ITAT Panaji)
NFAC Ignored New s.251 Mandate— Best-Judgment Assessment Must Be Remanded- ITAT Panaji Sends 144 Assessment Back for De-Novo Redo
Assessee, a multipurpose co-operative society, filed return declaring NIL income. Scrutiny assessment was completed ex-parte u/s 144 on 20.03.2024 assessing total income at Rs.1,54,93,137/-. Aggrieved, Assessee appealed to NFAC. CIT(A)/NFAC issued three notices dated 12.08.2024, 11.02.2025 & 19.02.2025 through the ITBA portal, but due to non-appearance & non-compliance, NFAC dismissed the appe...




