Nalanda Group of Management… vs ITO | s.133A, 131 | ITAT Kolkata 2025

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/-.

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.

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.

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).

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:

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