NALANDA GROUP OF MANAGEMENT EDUCATION,KOLKATA vs. INCOME TAX OFFICER, WARD- 59(2), KOLKATA

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ITA 331/KOL/2025Status: DisposedITAT Kolkata23 June 2025AY 2009-10Bench: the Ld. CIT(A) wherein the appeal of the assessee has been dismissed as the assessee failed to respond to the notices.5 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, acknowledging the ex-parte dismissal by the CIT(A) and considering the affidavit filed by the assessee, decided to restore the appeal to the file of the Ld. CIT(A). The matter is remitted for fresh adjudication, ensuring that the assessee is afforded an opportunity to be heard.

What were the facts?

Nalanda Group of Management Education, a society, faced an order under Section 201 for TDS defaults (Sections 194I, 194C, 194J) amounting to Rs. 5,63,427/-, following a survey under Section 133A. The assessee's appeal to the Ld. CIT(A) against this order was dismissed ex-parte due to non-response to notices.

What were the issues?

Whether the Ld. CIT(A)'s ex-parte dismissal of the assessee's appeal was justified, and if the case should be remitted back for fresh adjudication after providing an opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 133A,Section 131,Section 201,Section 194I,Section 194C,Section 194J,Section 250

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)-Addl/JCIT(A)-2, Lucknow (hereinafter referred to as the Ld. CIT(A)] dated 20.12.2024 for AY 2009-10.

Assessment Year: 2009-10 Nalanda Group of Management Education 2. Brief facts of the case of the assessee are that the assessee is a society formed in the month of May, 2007. A survey u/s 133A was conducted in the campus premises. During the survey few vouchers relating to expenses against the head like rent, advertisement was found. Notices u/s 131 of the act were served to one Smt. Meenakshi Paul, Chairman of the society. An order u/s 201 in respect of 194I, 194C and 194J of the Act was passed by declaring total liability at Rs. 5,63,427/-.

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 the assessee failed to respond to the notices.

Being aggrieved and dissatisfied the assessee preferred an appeal before us.

4.

The Ld. AR instead of arguing into the merit of the case has only prayed that the matter should be remitted back to the file of Ld. CIT(A) for fresh consideration as the matter relates to the TDS. He has filed an affidavit to this effect.

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 to the file of Ld. CIT(A).

6.

We have gone through the order passed by the Ld. CIT(A) and find that the Ld. CIT(A) has dismissed the appeal of the assessee when there was no response on behalf of the assessee. The matter relates to the TDS, the affidavit filed by the assessee which is as under:

Assessment Year: 2009-10 Nalanda Group of Management Education 7. Keeping in view the order passed by the Ld. CIT(A) and considering the affidavit, we are inclined to restore the appeal of the assessee to the file of Ld. CIT(A) for fresh adjudication 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 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- Nalanda Group of Management Education, 30, Dr. L. M. Bhattacharjee Road, Entally, Kolkata- 700014 2. Respondent – ITO, Ward- 59(2), Kolkata 3. Ld. CIT(A)- Addl/JCIT(A)-2, Lucknow 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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