LOKENATH FOUNDATION,KOLKATA vs. CIT(EXEMPTION), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER

आयकर अपील सं/ITA No.149&150/KOL/2025
(निर्धारण वर्ा / Assessment Year : NA)
Lokenath Foundation
C/o-96/4, Rajaram Mohan Roy
Road, Kolkata-700041
Vs CIT(Exemption), Kolkata

PAN No. :AAATL 2712 L

(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : Shri Siddharth Agarwal, Advocate
रधजस्व की ओर से /Revenue by : Ms. Roma Chaudhury, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 19/05/2025
घोषणा की तारीख/Date of Pronouncement : 19/05/2025
आदेश / O R D E R
Per Bench :

These two appeals are filed by the assessee against the separate orders both dated 30.11.2024 of the ld. CIT(Exemption), Kolkata, passed in DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1070784615(1) and ITBA/EXM/F/EXM45/2024-25/1070784635(1).
2. It was submitted by the ld AR that the ld.CIT(E) without providing sufficient opportunity, dismissed the appeal of the assessee. It was, thus, submitted that the matter may be restored to the file of ld. CIT(E) to decide the issue afresh enabling the assessee to file the relevant documents to substantiate its claim.
3. In reply, ld Sr DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by both the authorities below. It was submitted that the order passed by the ld. CIT(E) deserve to be upheld.

ITA No.149&150/Kol/2025

2
4. We have considered the rival submissions. On perusal of the impugned order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. CIT(E) during the course of appellate proceedings. A further perusal of the order of the ld.
CIT(E), clearly shows that notices were issued to the assessee by the ld.
CIT(E), however, no compliance has been made by the assessee. In view of the above, in the interest of justice, the issues in both appeals are restored to the file of the ld.CIT(E) for readjudication the issues afresh after granting the assessee adequate opportunity of being heard.
5. In the result, both appeals of assessee are allowed for statistical purposes.
Order dictated and pronounced in the open court on 19/05/2025. (SANJAY AWASTHI) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 19/05/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(