SANAKA EDUCATIONAL TRUST,DURGAPUR vs. CIRCLE 2, EXEMPT, KOLKATA, KOLKATA

Per Sonjoy Sarma, Judicial Member: These appeals are filed by the same assessee against separate orders of NFAC (hereinafter referred to as “the ld. CIT(A)”) dated 07.03.2025 in ITA No. 3089/Kol/2025 for the assessment year 2013–14 and dated 11.03.2025 in ITA Nos. 3090 & 3091/Kol/2025 for the assessment years 2015–16 & 2021–22 respectively, passed under section 250 of the Income Tax Act, 1961. The details of the appeals are as under:- ITA Nos. 3089 & 3090/Kol/2025 for the assessment years 2013–14 & 2015–16 arise out of the assessment orders both dated 29.03.2022; and ITA No. 3091/Kol/2025 for the assessment year 2021–22 arises out of the assessment order dated 21.12.2022. Since common issues are involved in all the appeals, except for variations in figures and assessment orders, they were heard together and are being disposed of by this consolidated order.

I.T.A. Nos.3089, 3090 & 3091/Kol/2025 Sanaka Educational Trust; AYs: 2013-14, 2015-16 & 2021-22 2. At the outset, it is observed that there is a delay of 198 days in filing all three appeals. In this regard, the assessee has filed an application for condonation of delay supported by an affidavit explaining the reasons for such delay. We, after considering the same, are satisfied that there existed a reasonable cause. Accordingly, the delay is condoned and the appeals are admitted for adjudication, and our findings in ITA No. 3089/Kol/2025 shall apply mutatis mutandis to ITA Nos. 3090 & 3091/Kol/2025 respectively. 3. Brief facts of the case are that, the assessment was reopened u/s 147 of the Act. Based on the information received, as the assessee was one of the beneficiaries of accommodation entries in the form of bogus unsecured loans and share capital/ share premium amounting to Rs.32,00,000/- obtained in lieu of commission. The Assessing Officer completed the assessment u/s 147 r.w.s 144 and 144B of the Act, making additions on this account. The appeal filed by the assessee before the Ld. CIT(A) was dismissed due to non-prosecution, as the assessee failed to properly participate in the appellate proceedings and additions made by the Assessing Officer were sustained. 4. Aggrieved by the above order, assessee is in appeal before this Tribunal, contending that order passed by the lower authorities are bad in law and liable to be set aside. 5. On the other hand, the Ld. DR submitted that sufficient opportunities were granted to the assessee, but assessee failed to furnish the necessary documents and, therefore, the authorities below have rightly passed the order. 6. We have heard the rival submission and perused the material available on record, it is observed that assessee did not properly respond to the notices issued by the Assessing Officer as well the Ld. CIT(A), resulting in ex-parte order. The conduct of the assessee reflects negligence in not diligently pursuing the matter. However, in the interest of justice and fair

I.T.A. Nos.3089, 3090 & 3091/Kol/2025 Sanaka Educational Trust; AYs: 2013-14, 2015-16 & 2021-22 play, we are of the considered view that one more opportunity should be granted to the assessee to substantiate its claim. Accordingly, the impugned order is set aside and the matter is restored to the file of the Assessing Officer for fresh adjudication, after providing adequate opportunity of being heard to the assessee. At the same time, we note that the conduct of the assessee has resulted in wastage of valuable judicial time and repetition of the proceedings, therefore, we deem it appropriate to impose a cost of Rs.20,000/- per appeal, and the Ld. AR has agreed to the same. Accordingly, the assessee is directed to deposit of Rs.20,000/- for each appeal with the Income Tax Department and furnish a proof thereof before the Assessing Officer. In the result, ITA No.3089/Kol/2025 is allowed for statistical purposes. Since identical facts are involved in ITA Nos. 3090 & 3091/Kol/2025, our findings shall apply mutatis mutandis to these appeals as well. Accordingly, ITA Nos. 3090 & 3091/Kol/2025 are also allowed for statistical purposes, subject to payment of costs as directed above. 7. In terms of the above, all three appeals of the assessee are allowed for statistical purposes.

Kolkata, the 24th April, 2026.

Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member

Dated: 24.04.2026. DP, PS

I.T.A. Nos.3089, 3090 & 3091/Kol/2025 Sanaka Educational Trust; AYs: 2013-14, 2015-16 & 2021-22 Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

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