JERMEL'S ACCADEMY,SILIGURI vs. ITO, WARD - 1(4), SILIGURI, SILIGURI

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ITA 993/KOL/2024Status: DisposedITAT Kolkata21 January 2025AY 2015-2016Bench: SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)15 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s orders for AYs 2014-15 and 2015-16, remitting them back for de novo adjudication due to the assessee's failure to present its case effectively before the lower authorities. For AY 2017-18, the appeal was allowed for statistical purposes, with directions for fresh adjudication.

What were the facts?

The assessee, Jermel's Academy, filed appeals against ex-parte orders passed by the CIT(A) for AYs 2014-15, 2015-16, and 2017-18. The delay in filing the appeal for AY 2017-18 was condoned due to the assessee's lack of knowledge of IT proceedings and reliance on an ex-accountant.

What were the issues?

Whether the CIT(A) was justified in passing ex-parte orders and denying exemptions, and whether the reassessment proceedings were validly initiated. The tribunal also considered the issue of unexplained cash deposits during demonetization.

Which sections of the Income-tax Act were involved?

Section 250,Section 11(1),Section 12A,Section 69A,Section 147,Section 148,Section 151,Section 133(6),Section 142(1)

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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

order : January 21st, 2025 ORDER PER BENCH: These appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2014-15, 2015-16 & 2017-18. Since the appeals were heard together, they are being decided vide this common order for the sake of convenience and brevity.

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