JHARKHAND BHAWAN EVAM ANYA SANIRMAN KARMKAR KALYAN BOARD,RANCHI vs. ITO, WARD-1(1), RANCHI

Smt. Rinku Singh, Ld CIT DR appeared for the revenue and ShriM.K.Chowdhary,ld AR appeared for the assessee.

It was submitted by ld AR that the assessee proposed to file written submission and same are filed, which reads as follows:

It was the submission that the assessee is an instrumentality of Central Governmentto implement the direction of the execution of building and other construction workers (Regulation of Employment and Conditions of Service) Act, 1996 and building and other construction workers ‘s welfare Cess Act, 1996,. It was the submission that the Board of the assessee consisted ofnominated representativesand State Government officials. It was the submission that in view of the decision of the Co-ordinate Bench of this Tribunal Cuttack bench in the case of WATCO vs CIT, 146 taxmann.com 4 (CTC) aa also the decision of ITAT Mumbai in the case of CIT vs Maharashtra Labour Welfare Board (2-24) 118 ITR (Trib) 494 and the decision of the ITAT Cuttack in the case of State Pollution Control Board vs ITO, 172, taxmann.com 12 (CTC) and in the case of Maharashtra State Board of Technical Education vs ITO, 104 TAXMANN.COM 98 (Mum), the assessee is liable to be treated as “State”. It was the prayer that the issue AO may be directed to treat the assessee as “State”.

In reply, ld CIT DR submitted that the assessee has not appeared before the Assessing Officer nor provided any information. It was the submission that on account of non-representation, the assessment has been done exparte. It was the submission that’s the issue may be restored to the file of the AO for readjudication including the issue of “State”.

We have considered the rival submissions. A perusal of the facts in the present case clearly shows that the assessee has not made any representation and provided all the details before the AO. This being so, the issues in this appeal are restored to the file of the AO for readjudication after con allowing adequate opportunity of hearing to the assessee. The AO shall consider the applicability of the status of “State”. The AO shall also examine whether the assessee falls within the criterion as mentioned in the decisions of the Co- ordinate Bench of this Tribunal in the case of WATCO, Maharashtra Labour Welfare Board,State Pollution Control Board and Maharashtra State Board of Technical Education ,referred to (supra) by ld AR of the assessee. All issues including the issue of reopening such as legal issue are left open for the assessee to raise before the AO. In these circumstances, with the above directions, the issues are restored to the file of the AO.

The assessee has filed stay petitions being S.A. 11 and 12/RAN/2025. As we have already disposed off the appeals filed by the assessee, the Stay Petitions have become infructuous and same are dismissed as infructuous.