AUXILIUM CONVENT SCHOOL,HOOGHLY vs. A.C.I.T., CIRCLE-23(1), HOOGHLY
आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “बी’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA
Įी राजेश कुमार, लेखा सटèय एवं Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय के सम¢
[Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member]
I.T.A. No. 2148/Kol/2024
Assessment Year: 2017-18
Auxilium Convent School
(PAN: AAAAA 2459 A)
Vs.
ACIT, Circle-23(1), Hooghly
Appellant /
)
अपीलाथȸ
(
Respondent / Ĥ×यथȸ
Date of Hearing / सुनवाई
कȧ Ǔतͬथ
15.05.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
30.06.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Siddharth Agarwal, Advocate
For the revenue / राजèव
कȧ ओर से
Shri Kapil Mondal, Addl. CITDR
ORDER / आदेश
Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals), NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)]
dated 18.07.2024 for AY 2017-18. 2
I.T.A. No. 2148/Kol/2024
Assessment Year: 2017-18
Auxilium Convent School
Brief facts of the case of the assessee are that the assessee did not file return of income for AY 2017-18 against PAN AAAAA 2459 A. Notice u/s 142(1) was issued requesting to file its return of income but no income tax return was filed against this PAN. The AO after going over the record find that substantial cash amount was deposited during demonetization period. The assessee was requested to furnish details of cash deposits but no compliance, as a result of which, an amount of Rs. 75,29,700/- is added to the total income of the assessee for AY 2017-18 on protective basis u/s 68 of the Act. It has also been held that since the assessee having two PANs and using its penalty proceeding initiated u/s 274B of the Act. 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.
Being aggrieved and dissatisfied the assessee preferred an appeal before us.
4. The Ld. Counsel appeared on behalf of the assessee challenges the impugned order thereby submitting that the Ld. CIT(A) ought to have consider this fact that all the transactions were duly accounted for in the books of account of Bandel Auxilium
Educational Society having PAN NO. AAATB 8373 R and the assessee is a part of trust so the assessee is not entitled to file income tax return separately. The Ld. A.R prayed that the matter should be remitted back to the file of AO for fresh consideration.
5. Contrary to that the Ld. D. R supports the impugned order but did not raise any objection in remitting the appeal of the assessee back to the file of AO for fresh consideration in the light of submission made.
6. Upon hearing the submission of the counsel of the respective parties, we have perused the impugned order of both the lower authorities. The AO has passed an order when the assessee did not file any return of income against PAN of AAAAA 2459 A.
There was non-compliance on behalf of the assessee before the AO. Before the Ld.
CIT(A), the submission was made by the assessee by admitting that the assessee has two
PANs and already assessed to tax on PAN NO. AAATB 8373 R. The Ld. CIT(A) has 3
I.T.A. No. 2148/Kol/2024
Assessment Year: 2017-18
Auxilium Convent School passed an order that the assessee could not be able to explain the circumstances of having two different PAN.
7. Going over the order passed by the lower authorities and considering the submission made by the assessee that they have two PANs and already assessed to tax on PAN No.
AAATB 8373 R, we are inclined to restore the appeal of the assessee to the file of AO for verification. The AO is directed to afford an opportunity to the assessee to explain all these matters before him and then pass a fresh order as per law.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 30th June, 2025 (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /Ĥदȣप कुमार चौबे)
Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय
Dated: 30th June, 2025
SM, Sr. PS
Copy of the order forwarded to:
Appellant- Auxilium Convent School, C/o, Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata- 700069 2. Respondent – ACIT, Circle-23(1), Hooghly 3. Ld. PCIT- , Kolkata 4. DR, Kolkata Benches, Kolkata (sent through e-mail)By Order