MANDIR SHRI FALODI MATA JI MAHARAJ SAMITI,KOTA vs. INCOME TAX OFFICER EXEMPTION WARD , KOTA, KOTA
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,”B” JAIPUR
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BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No.421/JPR/2025
fu/kZkj.k o"kZ@Assessment Years : 2014-15
Ward – Exemption
Kota
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACTM 1160 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shrawan Kumar Gupta, Advocate jktLo dh vksj ls@ Revenue by : Shri Ajey Malik, CIT-DR (Thru’ V.C.) lquokbZ dh rkjh[k@ Date of Hearing : 03/07/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 18/07/2025
vkns'k@ ORDER
PER: DR. S. SEETHALAKSHMI, J.M.
This appeal filed by the assessee is directed against the order of the ld.
CIT(A) dated 07-03-2025, National Faceless Appeal Centre, Delhi [ hereinafter referred to as (NFAC) ] for the assessment year 2014-15 raising therein following grounds of appeal.
1.1 The impugned order u/s 147 rws 144 of the I.T. Act, 1961 dated
25.03.2022 as well as the notice u/s 148 and proceedings u/s 147/148 are illegal, bad in law, barred by limitation, without juri iction, without approval/satisfaction from the proper or competent authority, against the principle of natural justice and various other reasons or and further contrary to the real facts of the case hence the same may kindly be quashed.
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MANDIR SHRI FALODI MATA JI MAHARAJ SAMIT VS ITO, WARD – EXEMPTION, KOTA
2. The Ld. CIT(A) has grossly erred in law as well as on the fats of the case in passing the Ex parte order without providing the adequate and reasonable opportunity of being heard in gross breach of law, despite the adjournment request and also erred in not considering the material and details, hence the order may kindly be quashed and entire addition liable to be deleted.
Rs.60,71,129/-: The Ld. CIT(A) has grossly erred in law as well as on the facts of the case in confirming the addition of Rs.48,71,129/-on account of alleged fund transfer and Rs.12,00,000/- on account of alleged FDRS totaling to Rs.60,71,129/- as income from other sources as protective addition in the hands of the assessee made by the Id. AO, also erred in not considering the material available on record in their true perspective and sense. Hence the protective addition so made by the ld. AO and confirmed by the Ld. CIT(A) is being totally contrary to the provisions of law and facts on the record and hence the same may kindly be deleted in full.
The ld. AO has grossly erred in law as well as on the facts of the case in charging the interest u/s 234A, B.C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full.’’
1 Apropos grounds of appeal, it is noticed that the ld. CIT(A) has dismissed the appeal of the assessee and confirmed the assessment order made by the AO. The narration as made in the order of ld.CIT(A) at para 4.3 to 5 is reproduced as under:- ‘’4.3. During the course of appellate proceedings, the appellant failed to explain the grounds taken against the issues. The reasons for additions were clearly mentioned in the assessment order. However, the appellant made no effort to counter the findings of the Ld. AO either by uploading relevant document ( s) or explaining the matter in detail and chose to remain silent shout the issue. The appellant was provided several opportunities for uploading written submission along with supporting evidence by issuing notices, however, the Appellant failed to explain the same
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MANDIR SHRI FALODI MATA JI MAHARAJ SAMIT VS ITO, WARD – EXEMPTION, KOTA
4 In view of this, I find no reason to interfere with the order of the Ld AO and the same is upheld accordingly. Therefore, all the substantial grounds taken by the appellant are dismissed
In the final result, order of the Ld AO is upheld leading to simultaneous dismissal of the grounds of appeal taken by the appellant.’’
2 During the course of hearing, the ld.AR of the assessee prayed that the orders passed by the lower authorities are ex-parte orders and the assessee may be provided one more chance to contest the case before the AO in the interest of equity and justice. 3.3 On the other hand, the ld. DR supported the orders of the lower authorities. 3.4 We have heard both the parties and perused the materials available on record. From the record, we noted that the AO ( Income Tax Department, NFAC, Delhi ) vide his assessment order dated 25-05-2022 made the protective addition of Rs. 60,71,129/- in the hands of the assessee by observing as under:- ‘’5.2 In view of above facts and discussion, the total amount of Rs.60,71,129/- (Rs.48,71,129 + Rs.12,00,000/-) which has been received by the assessee without any consideration is treated and considered as income of the assessee chargeable to tax under the head income from other sources and accordingly added to the total income of the assessee for the year under consideration. However, as per information provided by the Investigation Wing as well as looking to the factual matrix of the issue under consideration as well as in view of the facts that the ownership of above money/ income are in dispute before Hon’ble Court and other Authorities, the above addition made in the hand of the assessee in the year under consideration on protective basis.’’
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MANDIR SHRI FALODI MATA JI MAHARAJ SAMIT VS ITO, WARD – EXEMPTION, KOTA
In this case it is also noted that the ld. CIT(A) has dismissed the appeal of the assessee for the reason that the assessee had failed to explain the reasons for the addition so made by the AO and thus in such a situation the ld. CIT(A) confirmed the action of the AO in spite of providing several opportunities. We also noticed that the information in respect of above amount of Rs. Rs.60,71,129/-
(Rs.48,71,129 + Rs.12,00,000/-) was provided by the Investigation Wing to the Department and the matter is sub judice before the Hon’ble High Court and other authorities and the AO made protective addition in the hands of the assessee whereas the assessee has not received any communication to counter the protective addition before the lower authorities. . Since it is an admitted fact that the assessee is ex-parte before the AO and also before the ld. CIT(A), therefore, he could not put forth his defence. It was the bounded duty of the assessee to appear before the statutory authorities as and when called for. It is noticed that various opportunities were provided to the assessee for settling the issue but the assessee remained lethargic and unserious in pursuing his case. However, we are of the view that lis between the parties has to be decided on merits so that nobody’s rights could be scuttled down without providing opportunity of being heard to the assessee. Hence, the matter is restored to the file of the AO to decide it afresh by providing one more opportunity of hearing, however, the assessee will not seek any adjournment
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MANDIR SHRI FALODI MATA JI MAHARAJ SAMIT VS ITO, WARD – EXEMPTION, KOTA on frivolous ground and remain cooperative during the course of proceedings.
Thus the appeal of the assessee is allowed for statistical purposes.
3.5
Before parting, we may make it clear that our decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by AO independently in accordance with law.
4.0
In the result, the appeal of the assesee is allowed for statistical purposes
Order pronounced in the open court on 18 /07/2025. ¼ jkBkSM+ deys'k t;UrHkkbZ ½
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(RATHOD KAMLESH JAYANTBHAI)
(Dr. S. Seethalakshmi) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 18 /07/2025
*Mishra
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1vihykFkhZ@The Appellant- Mandir Shri Falodi Mata Ji Maharaj Samiti, Kota.
2izR;FkhZ@ The Respondent- ITO, Ward-(Exemption), Kota.
3vk;dj vk;qDr@ CIT
4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत.
5. xkMZ QkbZy@ Guard File { ITA No. 421/JPR/2025}
vkns'kkuqlkj@ By order
सहायक पंजीकार@Aेेज. त्महपेजतंत