2023 (5) TMI 1062

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....essee has filed an appeal against the order of Commissioner of Income-tax (Appeals)-National Faceless Appeal Centre, Delhi ["Ld. CIT(A)"] passed under section 250 of the Income Tax Act, 1961 ("the Act") for the Assessment Year ("AY") 2016-17. The assessee has raised following grounds of appeal:- 1. "CPC/ACIT 27(1), Mumbai has erred while making adhoc disallowance of Rs.470220/-in intimation u/s.....

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....e appellant." 2. The Brief facts of the case are that, the assessee is a cooperative housing society and works on principles of mutuality. The assessee has filed return of income for AY 2016-17 on 03.02.2018 disclosing a total income of Rs.NIL. The return of income was processed u/s 143(1) of the Act on 14.06.2018 and the assessed income was determined at Rs.4,70,220/-. Against the intimation U/s....

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....-facie the CIT(A) has passed the order considering the fact that there is no appearance in spite of providing adequate opportunity of hearing and the notices were issued. Therefore, the CIT(A) was of the opinion that the assessee is not interested in prosecuting the appeal and dismissed the appeal ex-parte confirming the action of the assessing officer. The Ld. CIT(A) has issued the notices of hea....