THE BANK EMPLOYEES CO OPERATIVE BANK LTD.,KOLKATA vs. DCIT, CIR-36, , KOLKATA

ITA 362/KOL/2025Status: DisposedITAT Kolkata31 October 2025AY 2011-12Bench: Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Rajesh Kumar (Accountant Member)6 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The ITAT admitted the additional ground of appeal, finding that the omission to raise it earlier was a bona fide oversight. The tribunal remitted the entire matter back to the CIT(Appeals) for fresh adjudication of the additional ground relating to the penalty order, after giving the assessee an opportunity of being heard, as certain facts required verification.

What were the facts?

The assessee's return for AY 2011-12 was assessed under Section 143(3), leading to disallowances for provident fund contribution of Rs.8,09,272/- (under sections 40A(9) r.w. 36(1)(v)) and interest paid on Members' Welfare Fund of Rs.25,20,700/- (under section 271(1)(c)). The CIT(A) upheld the PF disallowance and penalty but deleted the interest disallowance. The assessee appealed to the ITAT, raising an additional ground regarding the penalty order.

What were the issues?

Whether an additional ground of appeal concerning a penalty order passed without providing an opportunity of hearing, in violation of natural justice, should be admitted and remitted for fresh adjudication by the CIT(Appeals).

Which sections of the Income-tax Act were involved?

Section 143(1),Section 142(1),Section 143(3),Section 40A(9),Section 36(1)(v),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20th December, 2024 passed for assessment year 2011-12. 1 The Bank Employees Cooperative Bank Limited

2.

Brief facts of the case are that the appellant-assessee filed its retu

The order continues below.

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