M/S. BARDHAMAN CYBER RESEARCH AND TRAINING INSTITUTE,BURDWAN vs. ITO, WARD - 1(1), BURDWAN, BURDWAN

The assessee in the present case is a Society, which is carrying on the activity of imparting education. For both the years under consideration, i.e. 2009-10 and 2010-11, it’s returns of income were not filed by the assessee in the regular course under section 139 of the Act. After having noticed from the audited accounts of the assessee-Society that it had income chargeable to tax for both the years under consideration, notices under section 147 were issued by the Assessing Officer to the assessee. Although there was no immediate response to the said notices, the assessee finally filed its returns of income for both the 2 & 1345/KOL/2017 Assessment Years: 2009-2010 & 2010-2011 years under consideration on 28.10.2014 declaring total income of Rs.4,98,640/- and Rs.4,53,094/- for A.Ys 2009-10 and 2010-11 respectively. In the assessments completed under section 147/143(3) for both the years under consideration, the total income of the assessee was determined by the Assessing Officer at Rs.23,16,350/- and Rs.29,16,790/- for assessment years 2009-10 and 2010-11 respectively after making various additions.

Against the orders passed by the Assessing Officer under section 147/143(3) for both the years under consideration, the appeals were preferred by the assessee before the ld. CIT(Appeals) and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeals for hearing from time to time, the ld. CIT(Appeals) dismissed the appeals of the assessee for both the years under consideration by his appellate orders dated 30.03.2017 passed ex parte. Aggrieved by the same, the assessee has preferred these appeals before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. The preliminary issue raised by the assessee at the time of hearing before the Tribunal is that non- compliance before the ld. CIT(Appeals) was due to some unavoidable reasons beyond the control of the assessee and one more opportunity therefore be given to the assessee to put forth its case on merit before the ld. CIT(Appeals) by sending the matter back to him. In this regard, an affidavit has been filed on behalf of the assessee explaining the reasons for non-compliance before the ld. CIT(Appeals) as under:- “Affidavit I, Sekhar Kumar Mukherjee, S/O Late N.K. Mukherjee, Secretary, Bardhaman Cyber Research & Training Institute, New Market, Goods Shed Road, Burdwan-713 101 do here solemnly affirm and declare as under:- (1) That our Society in the name of Bardhaman Cyber Research & Training Institute engaged solely for imparting education without profit motive.

Keeping in view the contents of the affidavit filed by the assessee, I am satisfied that the non-compliance on the part of the assessee during the course of appellate proceedings before the ld. CIT(Appeals) was for the reasons beyond the control of the assessee and one more opportunity can justifiably be given to the assessee in the interest of justice to put forth its case on merit before the ld. CIT(Appeals). I accordingly set aside the impugned orders passed by the ld. CIT(Appeals) ex parte and remit the matter back to him for disposing of the appeals of the assessee afresh on merit after giving one more opportunity of being heard to the assessee. As undertaken by Shri Sekhar Kumar Mukherjee, Secretary of the assessee-Society, who is present in the Court, the assessee shall make due compliance before the ld. CIT(Appeals) and extend all possible cooperation in order to enable the ld. CIT(Appeals) to dispose of the appeals expeditiously.

In the result, both the appeals of the assessee are treated as allowed for statistical purposes. Order pronounced in the open Court on 28th day of November, 2017. Sd/- (P.M. Jagtap) Accountant Member Kolkata, the 28th day of November, 2017 Copies to : (1) M/s. Bardhaman Cyber Research and Training Institute, New Market, Tinkonia, Good Shed Road, Burdwan-713 101