2023 (6) TMI 110

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....umstances of the case the Ld. C.I.T.(Appeals) was not at all justified in confirming the income of the appellant at Rs. 14,12,699.00 for the year under appeal as against the returned/ disclosed income of Rs. Nil for the A.Y. 2017-18. 3. For that on the facts and in the circumstances of the case the reasons adduced by the Ld. C.I.T.(Appeals) in support of confirming the income at Rs. 14,12,699.00 are not at all convincing & legally sound with the Principles of case laws and as such the addition is liable to be deleted in full. 4. For that on the facts and in the circumstances of the case the Ld. C.l.T.(Appeals) was not at all justified in confirming the addition of Rs. 12,41,967.00 as income of the humble appellant and the Ld. C.I.T.(Appeals) ought to have considered the rejoinder against the show-cause notice. 5. For that on the facts and in the circumstances of the case the Ld. C.l.T.(Appeals) was not at all justified in confirming the addition of Rs. 6,93,570.00 received as grant-in-aid from the Government of India. 6. For that on the facts and in the circumstances of the case the Ld. C.I.T.(Appeals) was wrong in denying the claim of depreciati....

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....oot of the matter for which relevant facts are already on record and therefore, by placing reliance on the decision of Hon'ble Supreme Court in the case of NTPC Ltd. vs. CIT reported in 229 ITR 383 (SC), prayed for its admission and adjudication. 5.1. On confrontation of these submissions to the ld. Sr. D/R, nothing was controverted and therefore, this additional ground is admitted for adjudication. Accordingly, before going into the grounds originally taken in the appeal in Form No.-36, we first take up the additional ground which is on the jurisdictional issue. 6. Brief facts of the case are that assessee is a Trust registered u/s 12AA of the Act vide Order No. DIT(E)/8E/73/2006-07/4661-63 dated 31.10.2006. The assessee is also registered u/s 80G (5)(vi) of the I.T. Act,1961 vide M. No DIT(E)/8E/73/06-07/1955-57 dated 16.05.2016. The assessee submitted Form 10B and claimed exemption u/s 11 of the Act. The main activity of the Trust was to start and run social and scientific research centres, social welfare centres, and non-formal education and work experiences centres and to organise seminars, lectures, reading rooms and libraries in both rural and urban areas. 7. As....

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....s. Debabrata Kayal in ITA No. 06/KOL/2021 order dated 11.02.2022 wherein similar issue was dealt with wherein reliance was placed on the decision of Hon'ble Supreme Court in the case of ACIT vs. Hotel Blue Moon reported in [2010] 321 ITR 362 (SC) as well as decision of Hon'ble Jurisdictional High Court of Calcutta in the case of Kusum Goyal vs ITO in WP No. 1229 of 2009 order dated 05.04.2010. The relevant extracts of the same order are reproduced as under: "9. Now, in this case, the assessment was initiated by issuing notice u/s 143(2) of the Act by ITO, Ward-26, Kolkata. However the assessment order has been passed by ACIT. At this stage, it will be appropriate to refer to the provisions of section 127 of the Act as under: Power to transfer cases (1) The [Principal Director General or] Director General or [Principal Chief Commissioner or] Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any oth....

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....e passed for transferring a case from one Assessing Officer to another Assessing Officer could not be brought on record, though claimed to have been mentioned in the above referred documents. We, therefore, are inclined to allow the additional ground raised by the assessee in holding the impugned assessment order as bad in law, liable to be struck down. Accordingly, the additional ground taken by the assessee is allowed. 11. Since the additional ground on the jurisdictional issue is already held in favour of the assessee, the original grounds taken in the appeal memo in Form No.-36 are not adjudicated upon. 12. In the result, appeal of the assessee is allowed. Order pronounced in the Court on 28th April, 2023 at Kolkata. ============= Document 1 भारत सरकार/ GOVERNMENT OF INDIA वित्त मंत्रालय / MINISTRY OF FINANCE आयकर विभाग / INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 51(1), KOLKATA सेवा में/ To. COMMUNITY FOR SOCIAL WORK 84, RABINDRA P....

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....¤¸à¥à¤¤à¥à¤¤ करने अथवा साक्ष्य प्रस्तुत कराने का अवसर प्रदान किया जा रहा है जिस पर आप उक्त आयकर विवरणी के समर्थन में निर्भर हैं/रहेंगे। 2. In this regard, an opportunity is being given to you to produce or cause to produce any evidence on which you may like to rely in support of the said return of income by 10/09/2018 at 12:30 PM. 3. उपर्युक्त निर्दिष्ट प्रमाण / सूचना को आपको ऑनलाइन माध्यम से ....

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....issued subsequently. 5. कृपया ध्यान दें कि यदि आपके पास ई-फाइलिंग खाता है तो आपके लिए पैरा 3 लागू है। आपके द्वारा स्वयं अपना खाता न बना लेने तक निर्धारण कार्यवाही आपके द्वारा वर्णित की गई ई-मेल के माध्यम से या मैन्युअल रूप से (यदि ई-मेल उपलब्ध नहीं है) कà¥....

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....hrough CASS when the PAN was lying under the jurisdiction of your charge (copy enclosed). Now, as the said PAN is currently lying in code of the undersigned, it is requested that the assessment folder, (along with the relevant order u/s 127 passed by the concerned authority) may be forwarded to the undersigned at the earliest so that the necessary proceedings may be completed in due course. भवदीय Encl: As above. امضا ( विकाश कुमार गोल्डेन ) √2011 124/07/2 (Vikash Kumar Golden) आयकर अधिकारी (छूट), वार्ड-1 (1), कोलकाता Income Tax Officer (E), Ward-1(1), Kolkata. Document 3 INCOME TAX DEPARTMENT भारत सरकार, वित्तमंत्रालय, राजस्वविभाग GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE ....