Loading judgment…
Facts
The assessee filed a return of income for AY 2014-15, and the Assessing Officer disallowed a claim of expenditure of ₹33,02,130 for charitable purposes due to lack of evidence. The Ld. CIT(A) subsequently dismissed the assessee's appeal due to non-compliance and failure to appear.
Held
The Tribunal, considering the assessee's submission that they could not properly represent their case earlier and praying for another opportunity, decided to set aside the matter to the Ld. CIT(A) for fresh adjudication on merits, directing the assessee to furnish evidence and comply with notices.
Key Issues
Whether the assessee should be granted a fresh opportunity to present evidence for their expenditure claim, and whether the matter should be remanded to the Ld. CIT(A) for fresh adjudication.
Sections Cited
139(4), 143(1), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SMC BENCH KOLKATA
Before: Shri Sonjoy Sarma & Shri Rakesh Mishra
Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member (Assessment Year: 2014-15) Nadia Primary Teachers Training Institute......…………………....Appellant 170, Don Bosco Road 170, Don Bosco Road, Austin House, Krishnagar, Nadia-741302.. [PAN: AABAN7365H] vs. ITO, Ward-41(1), Nadia.....…….……....…..………………….…..... Respondent Appearances by: Shri C M Roy, AR, appeared on behalf of the appellant. Shri Soumitra Ghosh, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 05, 2026 Date of pronouncing the order : February 06, 2026 आदेश / ORDER
Per Sonjoy Sarma, Judicial Member:
This appeal filed by the assessee is directed against the order dated 19.07.2024 of the NFAC, Delhi (hereinafter referred to as “ld. CIT(A)”) passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).
At the time of hearing, the learned counsel for the assessee fairly submitted that there was a delay of 298 days in filing the appeal. After considering the explanation furnished and being satisfied that sufficient cause existed, the delay is condoned and the appeal is admitted for adjudication on merits.
Brief facts of the case are that the assessee filed his return of income for the assessment year 2014–15 under section 139(4) of the Income-tax Act, 1961. Subsequently, intimation was issued under section 143(1) of the Act. While processing the return, the Assessing Officer disallowed the assessee’s claim of expenditure amounting to ₹33,02,130, stated to have been incurred towards charitable/religious purposes in India, on the ground that no supporting evidence was furnished in substantiation of the claim. Accordingly, the total income of the assessee was determined at ₹38,28,137 by making an addition of ₹33,02,130. Aganist which, the assessee filed an application for rectification, which, however, was not considered.
Aggrieved by the above order assessee preferred an appeal before the Ld. CIT(A), where the learned CIT(A) dismissed the appeal due to non-compliance, observing that the assessee failed to controvert the findings of the Assessing Officer and did not appear on the date fixed for hearing.
Before us, the learned counsel for the assessee submitted that the assessee could not properly represent its case earlier and prayed that one more opportunity be granted to substantiate the claim of expenditure with necessary evidence. On the other hand, the learned DR supported the orders of the lower authorities.
We, after hearing the rival submissions and perusing the material available on record, we are of the considered view that, in the interest of justice, the issue requires fresh adjudication. Accordingly, the matter is set aside to the file of the learned CIT(A) with a direction to decide the issue afresh on merits, after providing a reasonable opportunity of being heard to the assessee. The assessee is also directed to comply with the notices issued by the CIT(A) and to furnish all relevant evidence in support of his claim. Needless to say, the learned CIT(A) shall pass a speaking order in accordance with law.
I.T.A. No.1669/Kol/2025