MARIAS INSTITUTE OF MANAGEMENT AND TECHNOLOGY,HOWRAH vs. ITO, WARD 48(1), KOLKATA

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ITA 1299/KOL/2026Status: DisposedITAT Kolkata14 August 2026AY 2012-20135 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed a cryptic order without considering the assessee's submissions regarding the validity of the Section 148 notice and the merits of the case. For the interest of justice, the appeal was remitted back to the Assessing Officer.

What were the facts?

The assessee, a charitable trust, had its case reopened under Section 147, leading to an addition of Rs. 1,06,20,990/- as unexplained investment. The CIT(A) dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the CIT(A) erred by passing an ex-parte and cryptic order without providing an opportunity to the assessee to present its case on merits, and whether the notice under Section 148 was issued without proper recording of reasons.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.1299/KOL/2026 Assessment Year: 2012-13 Marias Institute of Management and Technology.................................................Appellant 11/6, G.T. Road, Shibpur, Howrah West Bengal- 711101 [PAN No. AACAM7211L] Vs. ITO, WARD 48(1)..................................…………..…………………....……….Respondent Kolkata-700069 Appearances by: P.J. Bhide, AR, appeared on behalf of the Appellant. Pradeep dung Dung, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 15, 2026 Date of pronouncing the order : August14 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 09.02.2026 of the National Faceless Appeal Centre (NFAC), passed under Section 147 of the Assessment Year 2012-13 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The brief facts of the case of the assessee is that the assessee is a charitable public trust, filed its return of income for the Assessment Year 2012- 13 declaring total income of Rs. 35,820/-. Subsequently, the case of the assessee was reopened u/s 147 of the Act where the Ld. AO passed an order u/s 147/143(3) of the Act by making addition of Rs. 1,06,20,990/- to the

ITA No.1299/Kol/2026 income of the assessee u/s 69 of the Act as unexplained investment of the assessee outside the books of accounts.

Aggrieved by the said order, assessee preferred appeal before the CIT(A) wherein appeal of the assessee has been dismissed.

Being aggrieved by and dissatisfied, the assessee preferred appeal before us.

2.

The Ld. AR submits that the order passed by the Assessing Officers on 14.03.2016 has been placed by the assessee before the CIT(A), CIT(A) dismiss the same by passing an ex-party order. The order passed by the CIT(A) being an ex-parte order has been placed by the AR before the ITAT Tribunal wherein by order dated 17.09.2025, the appeal has been restored to the file of the CIT(A) with a direction to pass order after hearing the assessee. The Ld. AR submits that at the time of remand proceedings, assessee has challenges before the CIT(A) that Assessing Officers has issued notice u/s 148 of the Act without recording the reasons as required by the Section 148(2) of the Act. The Ld. AR submits that before the CIT(A) assessee has sought an opportunity to be given to submit submission on merits but the CIT(A) did not provide opportunity and passed order without discussing the merit of the case. The Ld. AR submits that the order passed by the CIT(A) after remand is a cryptic and unexplained order without assigning any reason. The prayer of the AR is that the appeal of the 2

ITA No.1299/Kol/2026 assessee be remitted back to the file of the AO with a direction to pass a order on merit after affording an opportunity to hear the assessee.

3.

Contrary to that Ld. DR supports the impugned order thereby submitting that after the first remand, assessee did not file any submission before the CIT(A) hence the CIT(A) has no option but to pass order on the basis of the material available on the record, hence, there is no infirmity in the impugned order.

4.

Upon hearing the submission of the counsel of the respective parties and on perusal of the response submitted by the AR before the CIT(A) after remand of the appeal, we find that Assessee had raised an issue with respect to the issuance of notice u/s 148 of the without recording the reasons. The Ld. AR has submitted before the CIT(A) that there is no reasons recorded in the notice issued u/s 148. We further find that assessee has sought adjournment to file submission on merits, but CIT(A) did not give any time and passed order. The prayer of the AR is that one more opportunity should have been given to the assessee to place his case on merit before the Assessing Officers.

5.

Keeping in view, the discussion made above and considering the submission of the AR, for the interest of justice, we are remitting the appeal of the assessee to the file of the AO with a direction to pass order after affording an opportunity to hear the assessee. Assessing Officers before passing order 3

ITA No.1299/Kol/2026 shall consider the submission of the AR, discuss the documentary evidences properly. Assessee is strictly directed to cooperate in the remand proceedings as assessee has been given second opportunity to place his case. Accordingly, the order passed by the lower authorities is hereby set aside and appeal of the assessee is remitted back to the file of the AO for fresh consideration.

In the result the appeal of the assessee is hereby allowed for statistical purpose.

Kolkata, the 14th August , 2026.

Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

DC Dated: 14 .08.2026.

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 4

ITA No.1299/Kol/2026 5. CIT(DR)

//True copy// By order Deputy Registrar, Kolkata Benches

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