NALANDA GROUP OF MANAGEMENT EDUCATION,KOLKATA V. INCOME TAX OFFICER, WARD- 59(2), KOLKATA

ITA 331/KOL/2025

AI Insights

The case involves the Nalanda Group of Management Education, which appealed against the order of the Learned Commissioner of Income Tax (Appeals) - Addl/JCIT(A)-2, Lucknow, concerning the assessment year 2009-10. The primary issue arose from a survey conducted under section 133A of the Income Tax Act, which led to the discovery of certain vouchers related to expenses such as rent and advertisement. Subsequently, notices under section 131 were issued to the chairman of the society, resulting in an order under section 201 declaring a total liability of Rs. 5,63,427. The CIT(A) dismissed the initial appeal due to the non-response of the assessee, prompting the assessee to approach the Income Tax Appellate Tribunal, Kolkata.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668953 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: TDS
• Section: 131; 133A; 194C

Judgement Text

"आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Įी Ĥदȣप क ुमार चौबे, ÛयाǓयक सदèय एवं Įी राक ेश ͧमĮ, लेखा सटèय क े सम¢ [Before Shri Pradip Kumar Choubey, Judicial Member &Shri Rakesh Mishra, Accountant Member] I.T.A. No. 331/Kol/2025 Assessment Year: 2009-10 Nalanda Group of Management Education (PAN: AABTN 0923 C) Vs. ITO, Ward- 59(2), Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 12.06.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 23.06.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Anil Kochar, Advocate For the revenue / राजèव कȧ ओर से Shri S. B Chakraborthy, Sr. D.R ORDER / आदेश Per Pradip Kumar Choubey, JM: This is the appeal preferred by the assessee against the order of Learned Commissioner of Income Tax (Appeals)-Addl/JCIT(A)-2, Lucknow (hereinafter referred to as the Ld. CIT(A)] dated 20.12.2024 for AY 2009-10. 2 I.T.A. No. 331/Kol/2025 Assessment Year: 2009-10 Nalanda Group of Management Education 2. Brief facts of the case of the assessee are that the assessee is a society formed in the month of May, 2007. A survey u/s 133A was conducted in the campus premises. During the survey few vouchers relating to expenses against the head like rent, advertisement was found. Notices u/s 131 of the act were served to one Smt. Meenakshi Paul, Chairman of the society. An order u/s 201 in respect of 194I, 194C and 194J of the Act was passed by declaring total liability at Rs. 5,63,427/-. 3. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed as the assessee failed to respond to the notices. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 4. The Ld. AR instead of arguing into the merit of the case has only prayed that the matter should be remitted back to the file of Ld. CIT(A) for fresh consideration as the matter relates to the TDS. He has filed an affidavit to this effect. 5. Contrary to that the Ld. D.R though supports the impugned order but did not raise any objection in remitting the appeal of the assessee to the file of Ld. CIT(A). 6. We have gone through the order passed by the Ld. CIT(A) and find that the Ld. CIT(A) has dismissed the appeal of the assessee when there was no response on behalf of the assessee. The matter relates to the TDS, the affidavit filed by the assessee which is as under: 3 I.T.A. No. 331/Kol/2025 Assessment Year: 2009-10 Nalanda Group of Management Education 4 I.T.A. No. 331/Kol/2025 Assessment Year: 2009-10 Nalanda Group of Management Education 5 I.T.A. No. 331/Kol/2025 Assessment Year: 2009-10 Nalanda Group of Management Education 7. Keeping in view the order passed by the Ld. CIT(A) and considering the affidavit, we are inclined to restore the appeal of the assessee to the file of Ld. CIT(A) for fresh adjudication after affording an opportunity to the assessee. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 23rd June , 2025 Sd/- Sd/- (Rakesh Mishra /राक ेश ͧमĮ) (Pradip Kumar Choubey /Ĥदȣप क ुमार चौबे) Accountant Member/लेखा सदèय Judicial Member/ÛयाǓयक सदèय Dated: 23rd June, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Nalanda Group of Management Education, 30, Dr. L. M. Bhattacharjee Road, Entally, Kolkata- 700014 2. Respondent – ITO, Ward- 59(2), Kolkata 3. Ld. CIT(A)- Addl/JCIT(A)-2, Lucknow 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "