TaxTMI 
TaxTMI 
2020 (4) TMI 266
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....er Abraham SC JUDGMENT Petitioner in the instant case has impugned order dated 21.03.2019 Ext.P6 rejecting the review petition referred under Section 264 of the Income Tax Act, 1961. It is contended that the assessee petitioner is a Religious and Charitable institution under the name and style M/s.St.Joseph's Monastery, Koonammavu P.O., Ernakulam. For the assessment year 2015, e-return was f....
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....ned order reveals that the petitioner failed to respond to the notice issued under Section 142(1) of the Act. The Chartered Accountant of the petitioner could not appear in the matter. The order impugned lacks cogent reasons and review has been rejected merely on the ground that the petitioner did not respond to the notice issued. 3. Per contra, learned counsel for the Income-tax Department Sri C....
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....cts and circumstances of the case, it is seen that there was non-compliance to the notices issued by the Assessing Officer which is accepted by the assessee. In this case, the assessee was given sufficient opportunity by the Assessing Officer to prove its case. I, therefore, decline to interfere with the order of the Assessing Officer as the assessee has given no cogent reason for not responding t....