THE SOCIETY OF THE EDUCATORS ASSISSTING CHILDRENS HOPE,KOLKATA vs. ITO, WARD 1(3), EXEMPTIONS,, KOLKATA

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ITA 349/KOL/2026Status: DisposedITAT Kolkata24 June 2026AY 2014-20152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues to the file of the CIT(A) for re-adjudication. The CIT(A) was directed to consider the submission filed by the assessee.

What were the facts?

The assessee's appeal was decided ex parte by the CIT(A). The assessee had filed a submission which was not considered by the CIT(A) in its ex parte order.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without considering the assessee's submission.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Hearing: 24/06/2026Pronounced: 24/06/2026

आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A)-2, NAGPUR [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-25/10042/2019-20 dated 21.07.2025. 2. Shri Paban Kumar Roy & Trideep Nayak, ARs represented on behalf of the assessee and Shri Mrinmay Basak, Sr. DR represented on behalf of the revenue.

3.

A perusal of the facts in the present appeal shows that the order of the ld. CIT(A) is an ex parte order. The assessee has filed a submission on 05.02.2021 which has not considered by the ld. CIT(A).

ITA 349/Kol/2026 This being so, the issues are restored to the file of the ld. CIT(A) to re- adjudicate the issues and also consider the submission filed by the assessee on 05.02.2021. 4. In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 24/06/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Kolkata, Dated: 24/06/2026 RS आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. संबंधित आयकर आयुक्त / Concerned CIT 4. आयकर आयुक्त(अपील) / The CIT(A)- ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण,/ DR, ITAT, Kolkata 5. 6. गार्ड फाईल / Guard file.

BY ORDER,

Asstt. Registrar, ITAT, Kolkata

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