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TMI Blog2025 (2) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... /s 119(2)(b) is resolved by the Ld. CIT(Exemption).
Additionally, the assessee contended that no reasonable opportunity was provided u/s 143(1) of the Act during the processing of the intimation.
We find that the assessee has indeed taken an alternative remedy. Therefore, we direct the AO to consider the assessee as not being in default of tax until the petition for condonation u/s 119(2)(b) is disposed of by the CIT(E). Accordingly, the matter is remitted back to the file of the AO with the above instruction. Appeal of the assessee allowed for statistical purpose. X X X X Extracts X X X X X X X X Extracts X X X X ..... al error nor was any 'incorrect claim in the Return of Income and denying an opportunity of being heard as required us. 143(1)(a) by issue of notice proposing adjustment to returned income and inviting objection before making adjustments. which are not authorized u/s 143(1). Your appellant prays for deduction of the said amount of Rs. 88,10,900 being amount spent and applied on the objects of the trust and further prays for grant of exemption u/s. 11 of the Act. GROUND NO. 3: FAILURE TO DEDUCT EXPENDITURE OF Rs. 2,27,88,731 OF INCOME The Ld. CIT(A) erred in law and on facts in ignoring the action of the Id. AO- CPC erred in law and on facts in making an addition of the Total Receipts of tuition fees, etc. of Rs. 2,28,08,685 to its t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice in as much as no opportunity of being heard was given to the appellant. Your appellants pray that an order passed by the Ld. A.O. u/s 143(1), passed in gross violations of natural justice be quashed. GROUND NO. 7: LEVY OF INTEREST U/S, 234B OF Rs. 5,84,729 AND 234C OF Rs. 94,065. The Id. CIT(A) erred in laws and facts in ignoring the action of AO-CPC of levying interest u/s. 234B of Rs. 5,84,729 and us. 2340 of Rs. 94,065. Your appellants deny any liability to payment of interest and further submit that the tax was paid as per the provisions of the law and that the interest was charged in violation of the provisions of the natural justice in as much as no opportunity for hearing was given. Your appellants pray that the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alternatively, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) considered the merit of the case and condoned the delay, and the appeal was adjudicated. The Ld.CIT(A) dismissed the appeal of the assessee. Being aggrieved, the assessee filed an appeal before the ITAT. 4. When the appeal was called for hearing, none was present on behalf of the assessee. No adjournment petition was filed. Considering the merit of the case, we considered it fit to adjudicate the matter after hearing the Ld.DR and on exparte qua for the assessee. 5. After considering the learned DR's submissions and reviewing the documents on record, we note that the assessee filed a condonation petition under Section 119(2)(b) before the Ld. CIT(Exemption) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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