MARIAS INSTITUTE OF MANAGEMENT AND TECHNOLOGY,HOWRAH V. ITO, WARD 48(1), , KOLKATA

ITA 467/KOL/2025

AI Insights

The case involves Marias Institute of Management and Technology, a charitable public trust, which appealed against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC). The original dispute arose from an addition of Rs. 1,06,20,990 to the assessee's income as unexplained investment under section 69 of the Income Tax Act, 1961, following a reopening of the case under section 147. The appeal to the Ld. CIT(A) was dismissed due to non-compliance by the assessee on various hearing dates. The tribunal found the order of the Ld. CIT(A) to be exparte and remanded the case for a fresh examination, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777051 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2025
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 04-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard; Unexplained investment
• Section: 147; 69

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH”, KOLKATA SHRI MANJUNATHA G, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No. 467/KOL/2025 (Assessment Year 2012-13) Marias Institute of Management and Technology, 11/6, G.T. Road, Shibpur, Howrah - 711101 [PAN: AACAM7211L] ..…...…………….... Appellant vs. The Income Tax Officer, Ward 48(1), Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 700069 ..…...…………….... Respondent Appearances by: Assessee represented by : P.J. Bhide, AR Department represented by : Dheeraj , Sr. DR Date of concluding the hearing : 16.09.2025 Date of pronouncing the order : 17.09.2025 O R D E R PER SONJOY SARMA, JUDICIAL MEMBER This appeal arises from order dated 05.12.2023, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) [hereafter “the Ld. CIT(A)]. 2. Brief facts of the case are that the assessee is a charitable public trust, filed its return of income for the Assessment Year 2012-13 by declaring total income of Rs. 35,820/-. Subsequently, the case of the assessee was reopened u/s 147 of the Act where the Ld. AO passed an order u/s 147/143(3) of the Act by making addition of Rs. 1,06,20,990/- Printed from counselvise.com 2 ITA No. 467/KOL/2025 Marias Institute of Management and Technology to the income of the assessee u/s 69 of the Act as unexplained investment of the assessee outside the books of accounts. 3. Aggrieved by the above order, the assessee preferred an appeal before the Ld. CIT(A), where the appeal of the assessee was dismissed due to non- compliance on the various dates fixed for hearing. Ultimately, the Ld. CIT(A) upheld the order of the Ld. AO by dismissing the appeal of the assessee. 4. Dissatisfied with the above order, the assessee is in appeal before this Tribunal raising various grounds. However, the primary contention of the assessee is that the impugned order passed by the Ld. CIT(A) is an exparte order and assessee could not afford the reasonable opportunity of being heard. Therefore, another chance may be given to the assessee so that the assessee can submit supported documents in order to substantiate its claim. He, therefore, prayed that instant order may be set aside to the filed of Ld. CIT(A) with a direction to re-examine the issue afresh. On the other hand, the Ld. DR did not object to such prayer made by the assessee and he stated that the order of the Ld. CIT(A) was exparte due to non- compliance on the part of the assessee, therefore, direction may be issued to the assessee to comply the notice issued by the Ld. CIT(A) as and when fixed for hearing in the remand proceeding. 5. We after hearing the rival submissions and perusing the material available on record. We find that in the present case, the impugned order passed by the Ld. CIT(A) is an exparte order due to non-appearance on the part of the assessee. Therefore, in the interest of justice, and fair play, it is necessary to remand back the whole issue to the file of Ld. CIT(A) with a direction to re-examine the issue afresh after affording a reasonable opportunity of being heard to the assessee, further with a direction to Printed from counselvise.com 3 ITA No. 467/KOL/2025 Marias Institute of Management and Technology assessee to comply with the notices issued by the Ld. CIT(A) as and when the remand proceedings start. 6. In terms of the above, appeal of the assessee is allowed for statistical purposes. Order pronounced on 17.09.2025 Sd/- Sd/- (Manjunatha G) (Sonjoy Sarma) Accountant Member Judicial Member Dated: 17.09.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Bench Printed from counselvise.com "