SCHOOL OF HUMAN GENETICS & POPULATION HEALTH,KOLKATA V. A.C.I.T., CIRCLE - 1(1), EXEMPTION, KOLKATA

ITA 1570/KOL/2024

AI Insights

The case involves the School of Human Genetics & Population Health, a trust, which appealed against the order of the Commissioner of Income Tax (Appeals) - NFAC, Delhi. The original assessment for the Assessment Year 2015-16 included a significant addition to the assessee's income, which was contested. The Income Tax Appellate Tribunal found that the assessee had not been given a fair opportunity to present its case before the CIT(A), as no compliance or documentary evidence was submitted initially. Consequently, the Tribunal decided to remit the case back to the CIT(A) for a fresh examination, emphasizing the need for the assessee to be allowed to present its case with all necessary documentation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668945 (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: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 143(3)

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. 1570/Kol/2024 Assessment Year: 2015-16 School of Human Genetics & Population Health (PAN: AABAS 4570 M) Vs. ACIT, Circle-1(1), Exemption, Kolkata Appellant / ) अपीलाथȸ ( Respondent / Ĥ×यथȸ Date of Hearing / सुनवाई कȧ Ǔतͬथ 11.06.2025 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 23.06.2025 For the assessee / Ǔनधा[ǐरती कȧ ओर से Shri Rajeev Kumar, A.R For the revenue / राजèव कȧ ओर से Shri S. B. Chakraborthy, Sr. D.R, JCIT 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)- NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 28.05.2024 for AY 2015-16. 2 I.T.A. No. 1570/Kol/2024 Assessment Year: 2015-16 School of Human Genetics & Population Health 2. Brief facts of the case of the assessee are that the assessee being a trust filed return of income declaring total income of Rs. 3,01,13,810/-. The assessment was completed u/s 143(3) of the Act determining the total income of Rs. 5,55,75,703/- by making an addition of Rs. 4,34,59,400/- as commission income estimated @10% out of total donation received amounting to Rs. 43,45,94,000/- during FY 2014-15 in place of 7.75% and also making an addition of Rs. 1,21,16,303/- as commission income estimated @ 3%. 3. Aggrieved by the said order, the assessee filed an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed as there was no compliance on behalf of the assessee nor any documentary evidences filed by the assessee in support of ground of appeal. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 4. The Ld. A.R instead of arguing into the merit of the case has only prayed that the assessee has to give an opportunity to place its case before the Ld. CIT(A) as the order passed by the assessee is not on merit rather he confirmed the order of AO when the assessee did not submit any documentary evidence or any submission in support of grounds of appeal. 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 back to the file of Ld. CIT(A). 6. We have gone through the order passed by the Ld. CIT(A) and find that the appeal has been dismissed by the Ld. CIT(A) when the assessee failed to furnish any response in compliance to the notices issued by the Ld. CIT(A). The Ld. CIT(A) has held that in response to the notices issued, even adjournment was not sought. In short, the only conclusion is that the assessee is not interested in pursuing the appeal. Going over the order passed by the Ld. CIT(A) and considering the submission made by the assessee and for the interest of justice, we are inclined to restore the appeal of the assessee to the file of Ld. CIT(A) for fresh adjudication by affording an 3 I.T.A. No. 1570/Kol/2024 Assessment Year: 2015-16 School of Human Genetics & Population Health opportunity to the assessee to submit all the papers related to their case. The assessee is also directed to cooperate in the proceedings. 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- School of Human Genetics & Population Health, 6A, Malanga lane, 1st Floor, Kolkata- 700112 2. Respondent – ACIT, Circle-1(1), Exemption, Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "