SOCIALIST UNITY CENTRE OF INDIA COMMUNIST,KOLKATA vs. ACIT, CPC, , BENGALURU

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “डी’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA
Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय एवं Įी राकेश ͧमĮ, लेखा सटèय के सम¢
[Before Shri Pradip Kumar Choubey, Judicial Member &Shri Rakesh Mishra, Accountant Member]
I.T.A. No. 855/Kol/2025
Assessment Year: 2020-21

Socialist Unity Centre of India communist

(PAN: AAFAS 9043 P)
Vs.
ACIT, CPC, Bengaluru
Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
25.06.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
03.07.2025
For the assessee /
Ǔनधा[ǐरतीकȧ ओर से
Shri S. Jhajharia, AR
For the revenue / राजèव
कȧ ओर से
Shri S. B. Chakraborthy, Addl. CIT Sr.
DR

ORDER / आदेश

Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against the order of learned
Commissioner of Income Tax (Appeals)- Addl/JCIT(A)-7, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 07.03.2025 for AY 2020-21. 2. Brief facts of the case of the assessee is that the assessee is a political party obtained registration u/s 29A of the Representative of Pupil Act, 1951 and filed its return of income for AY 2020-21 claiming exemption u/s 13A of the Act an amount of Rs.

I.T.A. No. 855/Kol/2025
Assessment Year: 2020-21
Socialist Unity Centre of India Communist
1,35,53,725/- and declared total income as Nil. In this return of income, he claimed refund of Rs. 9,789/-. The return was processed by ACIT, Bengaluru and determined at Rs. 1,35,53,725/-. Accordingly, a demand of Rs. 61,18,040/- was raised.
3. Aggrieved by the said order, the assessee preferred an appeal before the Ld.
CIT(A) wherein the appeal of the assessee has been dismissed as there was non- compliance on behalf of the assessee.

Being aggrieved and dissatisfied the assessee preferred an appeal before us.
4. the Ld. A.R instead of arguing into the merit of the case has only prayed that the matter be remitted back to the file of Ld. CIT(A) for fresh adjudication as the assessee is ready to co-operate in the proceedings. The prayers of the Ld. A.R is that the assessee has to give an opportunity to place its case before the Ld. CIT(A).
5. The Ld. D.R did not raise any objection in remitting the appeal of the assessee back to the file of Ld. CIT(A).
6. Upon hearing the submission of the counsel of the respective parties, we have perused the order of lower authorities and found that the Ld. CIT(A) has dismissed the appeal when the assessee failed to make any compliance before the Ld. CIT(A). Going over the order passed by the Ld. CIT(A) and considering the submission made by the assessee, we are inclined to restore the appeal of the assessee before the Ld. CIT(A) with a direction to adjudicate the matter afresh after affording an opportunity to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order is pronounced in the open court on 3rd July , 2025 (Rakesh Mishra /राकेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय

Dated: 3rd July, 2025
SM, Sr. PS

I.T.A. No. 855/Kol/2025
Assessment Year: 2020-21
Socialist Unity Centre of India Communist

Copy of the order forwarded to: