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Facts
The assessee, a trust, had its income re-assessed under Section 143(3), leading to a significant addition for estimated commission income on donations. Its appeal before the CIT(A) was dismissed due to non-compliance and failure to submit documentary evidence.
Held
The Tribunal, in the interest of justice, restored the appeal to the Ld. CIT(A) for fresh adjudication. The assessee was directed to cooperate and submit all necessary documents during the remanded proceedings.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal for non-compliance and if the case should be remanded for fresh consideration on merits.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]
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)- NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 28.05.2024 for AY 2015-16.
Assessment Year: 2015-16 School of Human Genetics & Population Health 2. Brief facts of the case of the assessee are that the assessee being a trust filed return of income declaring total income of Rs. 3,01,13,810/-. The assessment was completed u/s 143(3) of the Act determining the total income of Rs. 5,55,75,703/- by making an addition of Rs. 4,34,59,400/- as commission income estimated @10% out of total donation received amounting to Rs. 43,45,94,000/- during FY 2014-15 in place of 7.75% and also making an addition of Rs. 1,21,16,303/- as commission income estimated @ 3%.
Aggrieved by the said order, the assessee filed an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed as there was no compliance on behalf of the assessee nor any documentary evidences filed by the assessee in support of ground of appeal.
Being aggrieved and dissatisfied the assessee preferred an appeal before us.
The Ld. A.R instead of arguing into the merit of the case has only prayed that the assessee has to give an opportunity to place its case before the Ld. CIT(A) as the order passed by the assessee is not on merit rather he confirmed the order of AO when the assessee did not submit any documentary evidence or any submission in support of grounds of appeal.
5. Contrary to that the Ld. D.R though supports the impugned order but did not raise any objection in remitting the appeal of the assessee back to the file of Ld. CIT(A).
6. We have gone through the order passed by the Ld. CIT(A) and find that the appeal has been dismissed by the Ld. CIT(A) when the assessee failed to furnish any response in compliance to the notices issued by the Ld. CIT(A). The Ld. CIT(A) has held that in response to the notices issued, even adjournment was not sought. In short, the only conclusion is that the assessee is not interested in pursuing the appeal.
Going over the order passed by the Ld. CIT(A) and considering the submission made by the assessee and for the interest of justice, we are inclined to restore the appeal of the assessee to the file of Ld. CIT(A) for fresh adjudication by affording an Assessment Year: 2015-16 School of Human Genetics & Population Health opportunity to the assessee to submit all the papers related to their case. The assessee is also directed to cooperate in the proceedings.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 23rd June , 2025
Sd/- Sd/- (Rakesh Mishra /राकेश �म�) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 23rd June, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- School of Human Genetics & Population Health, 6A, Malanga lane, 1st Floor, Kolkata- 700112 2. Respondent – ACIT, Circle-1(1), Exemption, Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)