SHRI MAHRISHI DADHICHI CHHATRAWAS SAMITI,KOTA vs. ITO WARD EXEPMTION KOTA, KOTA
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “ SMC-Bench” JAIPUR
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BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1451 & 1452/JP/2024
fu/kZkj.k o"kZ@Assessment Year : 2016-17 & 2017-18
Shri Mahrishi DadhichiChhatrawas Samiti
Kotri Canal Road
Kota – 324 007 (Raj) cuke
Vs.
The ITO
Ward – Exemption
Kota
LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAMAS 5609 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Shrawan Kumar Gupta, Advocate jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing
: 15/01/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 15 /01/2025
vkns'k@ORDER
PER: NARINDER KUMAR, JUDICIAL MEMBER
By way of this common order, both the above captioned appeals are being disposed of, as common points/questions are involved and ld. AR for the appellant and ld.DR for the Revenue have argued both the appeals together.
2. The first mentioned appeal has been filed challenging order dated 09-10-
2024 by the ld. CIT(A), relating to Assessment Year 2016-17, whereby the appeal
SHRI MAHRISHI DADHICHI CHHATRAWAS SAMITI VS ITO,WARD-EXEMPTION, KOTA filed by the assessee against assessment order dated 31-03-2022 has been dismissed.
Said assessment order was passed u/s 147 r.w.s. 144 of the Act read with section 144B of the Income Tax Act, 1961 (for short ‘’the Act’’), computing total income of the assessee for the assessment year 2016-17 at Rs.33,95,000/-, making an addition u/s 69A of the Act.
3. It may be mentioned here that neither before the AO nor before the ld.
CIT(A), the assessee put in appearance despite notices.
4. The second mentioned appeal challenges order dated 09-10-2024, whereby appeal filed by the assessee has been dismissed and the assessment dated 29-03-
2022, relating to assessment year 2017-18 has been upheld.
The AO had assessed total income of the assessee at Rs.32,10,000/- by way of addition u/s 69A of the Act.
Even as regards said proceedings, before the AO and Ld. CIT(A), the assessee did not put in appearance despite notices.
5. Having gone through the appeal files, when it has transpired that the assessee even did not furnish any response to any of the notices issued by the AO or any of the notices issued by the ld. CIT(A), we have enquired from the ld. AR for appellant as to whey appellant/ assessee was non- responsive.
SHRI MAHRISHI DADHICHI CHHATRAWAS SAMITI VS ITO,WARD-EXEMPTION, KOTA
In response, the ld. AR for the appellant has put forth the only submission that the matter be remanded back to AO so as to provide an opportunity to the assessee of being heard, so that the appellant – assessee is able to produce all the relevant documents/ information for the purpose of framing of assessment order.
6. As noticed above, sufficient opportunities were afforded by the AO to the assessee in respect of each assesement year i.e. 2016-17 and 2017-18 to appear and to explain the cash deposits, but, the assessee remained non-responsive.
For ready reference, it may be mentioned that the notice u/s 148 of the Act was issued on 30-03-2021; notices u/s 142(1) were issued on 03-02-2022, 15-02-
2022 and 21-02-2022, in addition to a show cause notice also issued to the assessee.
7. Coming to the non-responsiveness on the part of the assessee – appellant as regards appearance before the ld. CIT(A), in respect of each appeal as is available from two impugned orders, 5 notices u/s 250 of the Act were issued by the office of the ld CIT(A) in respect of each appeal i.e. on 12-07-2024, 29,07,2024, 13-08-
2024, 26-08-2024 and 06-09-2024. All this goes to show that even the ld. CIT(A) provided sufficient opportunities to the assessee for participation in each appeal but, the assessee was non-responsive. There is no merit in the ground that the authorities below did not provide reasonable opportunity to the assessee of being heard.
SHRI MAHRISHI DADHICHI CHHATRAWAS SAMITI VS ITO,WARD-EXEMPTION, KOTA
8. However, taking into consideration that assessment pertains to certain cash deposits by the assessee in its bank account; that the assessee – appellant is a Committee constituted by Association of Persons; that the samiti has involvement in charity work including running a hostel for poor students, and also the claim of the appellant that cash deposits are the amount received by way of donations from its Members and donors for social and charitable purposes, we deem it fit a case of remit the matter to the AO for framing of assessment after providing an opportunity to the assessee in respect of each assessment year under consideration, subject to terms. There is no objection on behalf of the department, to the remand of the matters.
9. Keeping in view the conduct of the person concerned, who did not participate in the proceedings before the authorities below, we deem it fit to impose costs in each appeal. The assessee is burdened with costs of Rs.3,000/- in respect of each appeal. Costs to be deposited in Prime Minister Relief Fund.
Result
10
As a result, both the appeals are disposed of, for statistical purposes. The matter involved in each case is remitted to the AO for fresh assessment order after affording opportunity of being heard to the assessee. The assessee shall produce receipt regarding deposit of costs, before the AO, before commencement of proceedings on remand.
SHRI MAHRISHI DADHICHI CHHATRAWAS SAMITI VS ITO,WARD-EXEMPTION, KOTA
Appeal files be consigned to record room after the needful is done by the office.
Copy of the common order be placed in the connected appeal file.
Announced in open court: 15 -01-2025. ¼jkBkSM+ deys'k t;UrHkkbZ ½
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(RATHOD KAMLESH JAYANTBHAI)
(NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member
Tk;iqj@Jaipur fnukad@Dated:- 15/01/2025
आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- Shri Mahrishi Dadhichi Chhatrawas Samit
2. izR;FkhZ@ The Respondent- ITO, Ward-Exemption , Kota
3. vk;dj vk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZ QkbZy@ Guard File ITA No. 1451 & 1452/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत