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IN THE INCOME TAX APPELLATE TRIBUNAL

‘B’ BENCH KOLKATA

Before Shri Sonjoy Sarma, Judicial Member and Shri Rakesh Mishra, Accountant Member

I.T.A. No.2762 to 2765 & 2797, 2798/Kol/2025

Assessment Years: 2017-18 to 2019-20

Jalpaiguri Zilla Regulated Market

Committee..…………………..………………....…………………....Appellant

Jalpaiguri Sadar, Jalpaiguri,

W.B 735101..

[PAN: AACAJ0159Q]

vs.

ITO, Ward-1(1), Jalpaiguri...…….……....…..………………….…..... Respondent

Appearances by:

Shri Pradeep Agarwal, AR, appeared on behalf of the appellant.

Shri Bonnie Deb Barma, Sr. DR, appeared on behalf of the Respondent.

Date of concluding the hearing : February 04, 2026

Date of pronouncing the order : February 05, 2026

आदेश / ORDER

Per Sonjoy Sarma, Judicial Member:

The captioned appeals ITA Nos. 2763,2764&2765/Kol/2025 filed

by the assessee are directed against the separate orders of the NFAC,

Delhi (hereinafter referred to as “ld. CIT(A)”) all dated 19.09.2025

passed under Section 250 of the Income-tax Act, 1961 (hereinafter

referred to as the “Act”) and ITA Nos.2762, 2797 & 2798/Kol/2025 are

related to consequential penalty u/s 270A, u/s 270A & u/s 271AAC(1)

of the Act. Since all the above captioned appeals were filed by the same

assessee and involve common issues, except variation in assessment

years and figures, they were heard together and are being disposed of

by this common order for the sake of convenience. ITA

No.2763/Kol/2025 (A.Y 2017-18) is taken as lead case for narration of

facts.

I.T.A. No.2732/Kol/2025

2. Brief facts of the case are that the assessee is an Agriculture

Produce Marketing Committee, engaged in regulating agricultural

marketing activities. The assessee did not file return of income for the

relevant assessment year. The Assessing Officer issued notices under

section 142(1). Due to non-compliance, the assessment was completed

ex parte under section 144, after reopening under section 147. The

assessee contended that its income was exempt under section

10(26AAB) of the Income-tax Act, being a statutory Agricultural

Produce Marketing Committee, and relied upon Notification dated

17.10.2014 issued by the Government of West Bengal. However, the

Assessing Officer held that the assessee failed to produce the said

notification or supporting documents either during assessment

proceedings or before the CIT(A), and accordingly rejected the claim of

exemption. The CIT(A) sustained the assessment order vide order dated

19.09.2025.

3. Aggrieved by order of the Ld. CIT(A), assessee is in appeal before

this tribunal.

4. At the time of the hearing the Learned AR submitted that the

assessee is squarely covered by section 10(26AAB) and exemption was

denied merely for want of documents. It was prayed that the matter be

restored to the file of the Assessing Officer for fresh examination.

5. On the other hand the Learned DR supported the orders of the

lower authorities.

6. We have carefully considered the rival submissions and perused

the material on record. Although the assessment was completed under

section 144 due to non-compliance, we find that the core issue relating

to exemption under section 10(26AAB) of the Act has not been

examined on merits by the Assessing Officer. It is evident that the

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I.T.A. No.2732/Kol/2025

assessee claims to be an Agricultural Produce Marketing Committee,

reliance is placed on Government of West Bengal Notification dated

17.10.2014, and the claim was rejected only on account of non-

furnishing of documents, without proper verification. In the interest of

justice and fair play, we deem it appropriate to restore the matter to the

file of the Assessing Officer with a direction to examine the claim of

exemption under section 10(26AAB) afresh by consider the Notification

dated 17.10.2014 and other supporting documents and pass a

speaking order after providing adequate opportunity of being heard to

the assessee. Accordingly, ITA No. 2763/Kol/2025 is allowed for

statistical purposes.

7. ITA Nos. 2764 & 2765/Kol/2025 (AYs 2018-19 & 2019-20) - The

facts and issues involved in t