INDRANIDEVI INSTITUTE OF EDUCATION,HOOGHLY V. I.T.O., WARD - 23(1), HOOGHLY

ITA 2332/KOL/2024

AI Insights

The case involves Indranidevi Institute Education appealing against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2018-19. The primary contention was the rejection of additional evidences by the ld. CIT (A) on procedural grounds, specifically the absence of a petition under rule 46A of the I.T. Rules. The assessee argued that they were unable to furnish necessary evidences to the ld. AO due to various notices issued, and similarly faced issues at the CIT (A) level where their appeal was dismissed for not following procedural requirements. The Revenue opposed the restoration of the case to the ld. JAO.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842161 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 20-11-2024
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJIB KUMAR PAUL
• Assessee Lawyers: ANANDA SEN; SABYASACHI MONDAL; ARS
• Keywords: Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.2332/KOL/2024 (Assessment Year:2018-19) Indranidevi Institute Education Vill-Durgaprasad, P.O. Bhanderhati, PS. Dhanikhali, Hooghly, West Bengal-712301 Vs. ITO, Ward 23(1) Aaykar Bhawan, GT Road, Khadina More, PO-Chinsurah, Hooghly, West Bengal-712102 (Appellant) (Respondent) PAN No. AAALI0295B Assessee by : Shri Ananda Sen & Shri Sabyasachi Mondal, ARs Revenue by : Shri Sanjib Kumar Paul, DR Date of hearing: 19.01.2026 Date of pronouncement: 26.02.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 24.09.2024 for the AY 2018-19. 2. At the outset, the ld. Counsel for the assessee submitted that the assessee could not furnish before the ld. AO the necessary evidences as required by the ld. AO by issuing various notices. Similarly, before the ld. CIT (A) also that the assessee has filed some additional evidences, which were not admitted on the ground that no petition was filed under rule 46A of the I.T. Rules and dismissed the appeal of the assessee. Therefore, the issue may be kindly be restored to the Printed from counselvise.com Page | 2 ITA No. 2332/KOL/2024 Indranidevi Institute Education; A.Y. 2018-19 file of the ld. JAO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. 3. The ld. DR on the other hand opposed the prayers of the counsel of the assessee. 4. After hearing the rival contentions and perusing the materials available on record, we find that before the ld. AO the assessee has failed to comply to various notices issued and thus, the ld. AO could not decide the issue based upon the evidences/merit. Before the ld. CIT (A) also the ld. CIT (A) rejected the application of the assessee in respect of additional evidences and thus, dismissed the appeal of the assessee. Under these circumstances, we are of the view that the ends of justice will be well served if the appeal is restored to the file of the ld. JAO with a direction to decide the same denovo, after taking into account all the evidences, which the assessee may file before the ld. JAO. Needless to say, that the assessee would be given a reasonable opportunity of hearing before deciding the same. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26.02.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:26.02.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 2332/KOL/2024 Indranidevi Institute Education; A.Y. 2018-19 Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "