Orissa Education Trust, Bhubaneswar V. Deputy commissioner of Income Tax (Exemptions), Bhubaneswar

ITA 189/CTK/2020

AI Insights

The case involves the Orissa Education Trust appealing against the order of the CIT(A)-1, Bhubaneswar, which confirmed the disallowance and addition made by the Assessing Officer for the assessment year 2015-16. The primary issues in the appeal were the disallowance of Rs.2,80,93,836 and the addition of Rs.2,90,00,000 related to the valuation of a building. The Tribunal noted that the assessee did not present any evidence or arguments to substantiate their claims during the multiple hearings. Consequently, the Tribunal decided the case based on the merits of the existing records and the findings of the lower authorities.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300314 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-01-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 04-10-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER Orissa Education Trust, Plot No.361(A), Kuberpuri, Patrapada, Bhubaneswar. PAN/GIR No. (Appellant Per Bench This is an appeal filed by the assessee against the order of the ld CIT(A) -1, Bhubaneswar, for the assessment year 2. Shri M.K.Gautam, ld CIT DR appeared on behalf of the revenue. None represented on behalf of the assessee. The appeal has be the assessee on multiple occasions of nearly 9 times being 8.3.2021, 10.2.2022, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.189/CTK/2020 Assessment Year : 2015-16 Orissa Education Trust, Plot No.361(A), Kuberpuri, Patrapada, Bhubaneswar. Vs. DCIT (Exemptions), Aayakar Bhavan, Rajaswa Vihar, Bhubaneswar. PAN/GIR No.AAAAO 0485 G (Appellant) .. ( Respondent Assessee by : None Revenue by : Shri M.K.Gautam, Date of Hearing : 24/01 Date of Pronouncement : 24/01 O R D E R This is an appeal filed by the assessee against the order of the ld 1, Bhubaneswar, dated 19.2.2019 in Appeal No. for the assessment year 2015-16. Shri M.K.Gautam, ld CIT DR appeared on behalf of the revenue. None represented on behalf of the assessee. The appeal has be the assessee on 5.10.2020. The appeal has been posted for hear multiple occasions of nearly 9 times being 8.3.2021, 10.2.2022, Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER DCIT (Exemptions), Aayakar Bhavan, Rajaswa Vihar, Bhubaneswar. Respondent) M.K.Gautam, CIT DR 01/2023 /01/2023 This is an appeal filed by the assessee against the order of the ld in Appeal No.0758/17-18 Shri M.K.Gautam, ld CIT DR appeared on behalf of the revenue. None represented on behalf of the assessee. The appeal has been filed by The appeal has been posted for hearing on multiple occasions of nearly 9 times being 8.3.2021, 10.2.2022, ITA No.189/CTK/2020 Assessment Year : 2015-16 Page2 | 4 22.3.2022,5.5.2022,13.6.2022, 26.7.2022, 21.8.2022, 28.11.2022 and again today. Other than seeking adjournment or not being present, there is no attempt by the assessee to have its appeal disposed off. Consequently, we are left with no other option but to dispose the appeal of the assessee on merits. 3. The facts in the present appeal shows that the assessee has challenged the disallowance of Rs.2,80,93,836/- made by the AO, which has been confirmed by the ld CIT(A) The assessee has also challenged the addition of Rs.2,90,00,000/- representing the difference in the value of the building. A perusal of the order of the ld CIT(A) shows that in para 4.2 in respect of addition of Rs.77,86,617/-, the ld CIT(A) has called for remand report and has considered the same along with the rejoinder filed by the assessee. It is noticed that the ld CIT(A) has confirmed the addition as the appellant had been unable to prove anything to the contrary to that what could be produced before the Assessing Officer in the course of assessment and remand proceedings. 4. Coming to the disallowance of Rs.2,80,93,836/-, it is noticed that the ld CIT(A) in para 5.2 of his order has categorically given a finding that the appellant could not controvert the facts during the remand proceedings and also before the ld CIT(A) in the appellate proceedings in respect of the findings of the Assessing Officer in the assessment proceedings. ITA No.189/CTK/2020 Assessment Year : 2015-16 Page3 | 4 5. Coming to the issue of addition representing Rs.2,90,00,000/-, a perusal of para 6.2 of the order of the ld CIT(A) shows that the appellant was unable to file the report showing the valuation in respect of the construction of the building. It is also noticed that the ld CIT(A) has given a finding that the appellant could not produce any evidence and explanation to refute and negate the findings of the Assessing Officer in respect of the said addition. Thus, clearly, the ld CIT (A) has gone into the facts of each of the addition and it is only on account of the failure on the part of the assessee to produce any evidence to negate the findings of the Assessing Officer that the ld CIT(A) has confirmed the addition. 6. Before the Tribunal also, admittedly, the assessee has not filed any documents or evidence which could assist the Tribunal to draw a conclusion contrary to that drawn by the ld CIT(A). This being so, we are of the view that the order of the ld CIT(A) do not call for any interference and consequently, same stands upheld. 7. In the result, appeal of the assessee stands dismissed. Order dictated and pronounced in the open court on 24/01/2023. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 24/01/2023 B.K.Parida, SPS (OS) ITA No.189/CTK/2020 Assessment Year : 2015-16 Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Orissa Education Trust, Plot No.361(A), Kuberpuri, Patrapada, Bhubaneswar 2. The Respondent: DCIT (Exemptions), Aayakar Bhavan, Rajaswa Vihar, Bhubaneswar 3. The CIT(A)-1, Bhubaneswar 4. Pr.CIT-1, Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//