" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2436-2439/KOL/2024 (नििाारण वर्ा / Assessment Year :2013-2014 to 2016-2017) Dipak Kumar Nayak, East Chenga Balgachi, Darjeeling-734423 Vs ITO Ward-1(3), Siliguri. PAN No. : AWTPN 1006 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Siddharth Agarwal, AR राजस्व की ओर से /Revenue by : Smt. Madhumita Das, Sr.DR सुनवाई की तारीख / Date of Hearing : 10/07/2025 घोषणा की तारीख/Date of Pronouncement : 10/07/2025 आदेश / O R D E R These are the appeals filed by the assessee against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, all dated 09.08.2024 for the Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017, respectively. 2. Shri Siddharth Agarwal, ld.AR appeared on behalf of the assessee and Smt. Madhumita Das, ld. Sr.DR appeared on behalf of the revenue. 3. All the three appeals of the assessee are barred by 32 days each. In this regard, the assessee in all the appeals has filed affidavit stating sufficient reasons for condonation of delay, which are also not found to be false. Ld. Sr. DR also did not raise any serious objection. Accordingly, the delay of 32 days each in filing all the three appeals is condoned and the appeals are admitted for hearing. ITA No.2436-2439/KOL/2024 2 4. It was submitted by the ld. AR that the assessee has challenged the satisfaction accorded u/s.151 of the Act of the authority for reopening. It was the submission that the satisfaction has been mechanically given. It was further submitted that satisfaction has been repeatedly requested from the Assessing Officer and the same have not been provided to the assessee. It was further submitted that the assessee is a Pastor by profession and receives salary from New India Church of God. It was the submission that as per the assessment order the Assessing Officer had received information from the DDIT (Inv.) Siliguri that the assessee had received funds from various sources in his bank accounts maintained in the Central Bank. On the basis of the said information, notices have been issued to the assessee. The statements have been recorded. It was the submission that for the assessment year 2013-2014 as per the Assessing Officer the assessee had received for total credit in his bank account to an extent of Rs.24,09,717/-. The credits were of the nature of transfer from New India Church of God for Rs.6,93,000/- and credits from Hill Top Baptists Church of North Carolina for Rs.17,16,717/- (approximately US$30000). For the assessment year 2014-2015, the assessee had received from New India Church of God of Rs.4,83,000/- and from Hill Top Baptists Church for Rs.2,61,720/- and from State Bank of India for an amount of Rs.2,76,000/-. In the assessment year 2015-2016 the Assessing Officer has recorded an amount received by the assessee for an amount of Rs.3,34,938/- from Hilltop Baptist Church to the Federal Bank account and Rs.15,09,000/- from New India Church of God to the State Bank of India. ITA No.2436-2439/KOL/2024 3 For the assessment year 2016-2017 the assessee has received Rs.49,000/- from New India Church of God and Rs.7,36,285/- from Hilltop Baptists Church and cash deposit of Rs.74,000/-. It was the submission that part of the said amount represented the salaries to the pastors and the balance represented the funds used for charitable activities. It was the submission that the New India Church of god had registration u/s.12A of the Act which was shown at page 71 of the paper book which reads as under :- ITA No.2436-2439/KOL/2024 4 5. It was the submission that the amount given to the assessee has been claimed as application for charitable activities by the New India Church of God and the same are also recorded in their books of accounts, which are placed in the paper book at pages 96, 97 & 98 as under :- ITA No.2436-2439/KOL/2024 5 6. It was the submission that the amount received from the two entities were also used for payment of salaries. The analysis of which were shown at page 41 as under :- ITA No.2436-2439/KOL/2024 6 7. The assessee also drew my attention to the declaration by HillTop Baptists Church at pages 67 to 70 of the paper book which reads as under:- ITA No.2436-2439/KOL/2024 7 ITA No.2436-2439/KOL/2024 8 ITA No.2436-2439/KOL/2024 9 8. It was the submission that the amounts were used for charitable activities, therefore, no addition is called for in the hands of the assessee. 9. In reply, ld.Sr. DR vehemently supported the order of the ld. Assessing Officer and ld.CIT(A). 10. I have considered the rival submissions. A perusal of the facts of the present case clearly shows that the assessee did not file its return. The assessee has received substantial amounts in his bank account. The assessee is an individual. The assessee has received funds from charitable institutions, who have claimed the said amount as application. Now, a perusal of the said applications shows that in their declarations it is shown as children education/feeding and social work. Even through the evidences of the same have been called for in the form of either any school fees payment or any books purchased or any form of evidence, nothing were produced. Further the ledger account was pointed out as extracted above shows that in the ledger there is an account of bicycle purchase for Rs.1,50,000/-, however, no bill for the purchase of bicycle has been produced. Next there is a payment of Rs.1 lakhs for three days for tube- well, no bills nor any receipt in respect of digging of tube-well has been produced. Further in the next page of the ledger Rs.4 lakhs has been shown, but no evidence whatsoever has been produced. Now, coming to the application of funds transfer which is shown at pages 89-90, which reads as under :- ITA No.2436-2439/KOL/2024 10 ITA No.2436-2439/KOL/2024 11 11. These are basically salary to pastors. What is the pastor name, nothing is seen, no evidence whatsoever to whom the payments have been made. A perusal of the bank accounts of the assessee shows that all ITA No.2436-2439/KOL/2024 12 payments are ATM withdrawals. The statement of accounts in the State Bank of India shown at pages 30 to 31, which reads as under :- ITA No.2436-2439/KOL/2024 13 12. A further perusal of pages 32 to 40 of the paper book which are the statement of Federal Bank account which shows these are all ATM withdrawals. Now to say that these funds used for the purpose of bycycles or for digging tube-well but without any documents or evidence. Here I may ITA No.2436-2439/KOL/2024 14 also mention that these expenses have not been even verified by the parent organization who have been claiming the funds as application. This being so, I am of the view, so as to grant the assessee another opportunity to prove its claims, the issues in this appeal are restored to the file of ld. Assessing Officer for readjudcation and I do so. 13. In regard to the argument of the ld. AR that the approval from the concerned authorities u/s.151 of the Act is mechanical, it must be mentioned here that the assessee has not produced the said approval. It is also compulsory for an assessee making allegation of fact which is not substantiated with documentary evidence to file an affidavit as per the Rule 10 of the ITAT Rules, 1963. This has also been not done. In absence of any substantive stand, the said ground raised by the ld. AR of the assessee would no more survive and the same stands dismissed. 14. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 10/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 10/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT ITA No.2436-2439/KOL/2024 15 आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "