SILIGURI COLLEGE,SILIGURI V. I.T.O., WARD - 1(3), SILIGURI

ITA 1885/KOL/2024

AI Insights

The case involves Siliguri College, the appellant, who appealed against the order of the Learned Commissioner of Income Tax (Appeals)-NFAC, Delhi, for the Assessment Year 2015-16. The college had not filed a return for AY 2015-16 despite significant financial transactions and interest income. Initially, the Income Tax Officer assessed the total income based on available data due to non-response from the college. The CIT(A) also dismissed the appeal for lack of explanation or evidence from the college. The tribunal, considering the circumstances and the affidavit provided by the college, decided to remit the case back to the CIT(A) for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668946 (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

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. 1885/Kol/2024 Assessment Year: 2015-16 Siliguri College (PAN: AAGAS 9800 D) Vs. ITO, Ward- 1(3), Siliguri 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 Siddharth Agarwal, Advocate For the revenue / राजèव कȧ ओर से Shri Praveen Kishore, CITDR 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)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated 17.01.2024 for AY 2015-16. 2 I.T.A. No. 1885/Kol/2024 Assessment Year: 2015-16 Siliguri College 2. It appears from the report of the registry that the appeal has been filed after a delay of 169 days for this assessee has filed condonation petition, which are as follows- 3 I.T.A. No. 1885/Kol/2024 Assessment Year: 2015-16 Siliguri College 4 I.T.A. No. 1885/Kol/2024 Assessment Year: 2015-16 Siliguri College On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned. 3. Brief facts of the case of the assessee is that the assessee has made financial transaction amounting to Rs. 2,09,16,784/- during FY 2014-15 and it is evident that the assessee has deposited a cash of Rs. 1,73,19,996/- in the bank account and also earned interest income u/s 194A of the Act amounting to Rs. 35,96,878/-. However, the assessee did not file any return for AY 2015-16. Notices issued to the assessee but there was no response. Show cause notice has also been issued but there was no response, as a result of which, assessment was done on the basis of data available with the department and total income assessed at Rs. 2,09,16,784/-. 4. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein also the appeal of the assessee has been dismissed as the assessee did not file any explanation or evidences in support of grounds of appeal. Being aggrieved and dissatisfied the assessee preferred an appeal before us. 5. The Ld. A.R instead of arguing into the merit of the case has only prayed that assessee has been given an opportunity to place his case before the CIT(A).He also filed an application that the assessee will cooperate in the proceedings if the appeal of the assessee is remitted back to the file of lower authorities as the order passed by the Ld. CIT(A) only on account of non-response from the assessee. He has filed an Affidavit to this effect. 6. Contrary to that the Ld. D.R through supports the impugned order but did not raise any objection in remitting the appeal back to the file of Ld. CIT(A). 7. Upon hearing the submission of the counsel of the respective parties, we have perused the order passed by the lower authorities and find that the assessment was done 5 I.T.A. No. 1885/Kol/2024 Assessment Year: 2015-16 Siliguri College when there was no response and the Ld. CIT(A) has dismissed the appeal of the assessee when the assessee failed to prove any explanation or evidence to support the grounds of appeal. The assessee filed an Affidavit filed by the assessee which is as under: 6 I.T.A. No. 1885/Kol/2024 Assessment Year: 2015-16 Siliguri College 8. Keeping in view, the Affidavit filed by the assessee and for the interest of justice, we are inclined to restore the appeal of the assessee back to the file of Ld. CIT(A) for fresh adjudication. 7 I.T.A. No. 1885/Kol/2024 Assessment Year: 2015-16 Siliguri College 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- Siliguri College, Main Block, College para, Siliguri, Darjeeling- 734001. 2. Respondent – ITO, Ward-1(3), Siliguri 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 "