NALANDA GROUP OF MANAGEMENT EDUCATION,KOLKATA V. ITO, WARD-1(1)EXEMPTION, KOLKATA

MA 6/KOL/2025

AI Insights

The case involves the Nalanda Group of Management Education, which filed a Miscellaneous Application under Section 254(2) of the Income Tax Act, 1961, seeking restoration of an appeal that was previously dismissed ex-parte. The application was initially misregistered but was later corrected to reflect the correct filing date. The Tribunal found merit in the assessee's request to argue the case on its merits, supported by documentary evidence. The Departmental Representative, while supporting the original ex-parte order, acknowledged its ex-parte nature. The Tribunal's decision to allow the application was based on the procedural rectification and the substantive right of the assessee to a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 102633 (ITAT-KOLKATA)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILEN SAMADDER
• Assessee Lawyers: ANIL KOCHAR
• Section: 254(2)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER MA No. 6/KOL/2025 Assessment Year: 2013-14 (Arising out of ITA No. 140/KOL/2024) Nalanda Group of Management Education 30, Dr. L.M. Bhattacharjee Road, Entally, Kolkata - 700014 [PAN: AABTN0923C] Vs Income Tax Officer, Ward-1(1), Exemption, Kolkata, 10B, Middletwon Row, Kolkata – 700001 (Appellant) (Respondent) Present for: Appellant by : Anil Kochar, Advocate Respondent by : Sailen Samadder, Addl. CIT, Sr. DR Date of Hearing : 11.04.2025 Date of Pronouncement : 17.04.2025 ORDER PER PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER: The present Miscellaneous Application has been filed under Section 254(2) of the Income Tax Act, 1961 (for short ‘the Act’) by the Assessee for restoration of appeal bearing ITA No. 140/Kol/2024 which was dismissed on 07.06.2024 being an ex-parte order. 2. The Ld. AR submitted that the assessee wants to argue his case on merits as the assessee possess documentary evidences to prove his case. 3. Contrary to that Learned DR supports the impugned order though he admitted that it has been passed ex parte. M.A. No. 6/Kol/2025 Nalanda Group of Management Education 2 4. On perusal of the record it appears that the Miscellaneous Application has been filed by the assessee on 02.07.2024 but the same was registered by the Registry as on 17.01.2025. Since, the Registry has registered the Miscellaneous Application filed on 17.01.2025, though the assessee submitted that he filed the Miscellaneous Application on 02.07.2024 hence to verify the same a report was called for from registry. Report of the Registry reveals as such- “that since the assessee has filed receipt in token of proof of the Miscellaneous Application on 02.07.2024 and hence it has to be treated to be filed on 02.07.2024”. In course of submissions, the Ld. AR has filed petition dated 21.03.2025 and submitted that he filed MA on 02.07.2024, firstly it was registered under ITA No. 1463/Kol/2024 and subsequently the registry has detected the mistake and rectified the same by striking off the Acknowledgement so given on the copy of the petition. On perusal of the Misc. Petition, I find force in the submission of the Ld. AR as the petition reveals the same facts. Considering the above facts and the report of the registry we are in this view that the Miscellaneous Application has been filed by the assessee within time i.e. on 02.07.2024. Since, the order passed in ITA No. 140/Kol/2024 is an exparte order and hence the order passed in ITA No. 140/Kol/2024 is hereby recalled and restored in its original file for fresh hearing. Miscellaneous Application is allowed and the registry is directed to sent notices both the counsel by fixing ITA No. 140/Kol/2024 for hearing in regular Bench. M.A. No. 6/Kol/2025 Nalanda Group of Management Education 3 5. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the court on 17th April, 2025. Sd/- Sd/- [Rakesh Mishra] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 17.04.2025 AK, Sr. PS Copy to: 1. The Appellant: 2. The Respondent. 3. CIT(A) 4. The CIT, 5. DR, ITAT, Kolkata Bench, Kolkata //True Copy// By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "