BANWARILAL BHALOTIA COLLEGE,ASANSOL V. I.T.O., WARD - 1(1), ASANSOL, ASANSOL

ITA 2252/KOL/2024

AI Insights

The case involves Banwarilal Bhalotia College, an educational institution in Asansol, West Bengal, appealing against an order from the National Faceless Appeal Centre, Delhi, for the Assessment Year 2016-17. The college, which is substantially financed by the government and operates for educational purposes, not for profit, faced a delay in filing their appeal due to not accessing the email notification of the order. The Tribunal found the reasons for the delay sufficient and admitted additional evidences related to the college's affiliation and government notifications, which were crucial for the correct adjudication of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 25044 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILEN SAMADDER
• Assessee Lawyers: SHREYA LOYALKA
• Keywords: Condonation of delay; Additional evidence

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.2252/KOL/2024 (Assessment Year: 2016-17) Banwarilal Bhalotia College Principal Chamber, Banwarilal Bhalotia College Building, Asansol-713303 West Bengal Vs. ITO, Ward-1(1), Asansol Aaykar Bhavan, 116, Vivekananda Sarani, Asansol-713341 West Bengal (Appellant) (Respondent) PAN No. AADAB8347B Assessee by : Shri Shreya Loyalka, AR Revenue by : Shri Sailen Samadder, DR Date of hearing: 08.01.2025 Date of pronouncement : 29.01.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 06.10.2023 for the AY 2016-17. 02. At the outset, the ld. Counsel for the assessee pointed out that there is a delay of 342 days in filing the appeal for which the assessee has filed condonation petition along with affidavit explaining the reasons for delay in filing the appeal. The ld. Authorized Representative submitted that the ld. CIT (A) order was passed on 06.10.2023 and was emailed on the same day. However, the same was missed out and no action was taken. The due to date of filing was 05.12.2023. The ld. Authorized Representative submitted that assessee is a one of the oldest colleges in Asansol and was established in 1944. The college is affiliated to Kazi Nazrul University with effect from Page | 2 ITA No. 2252/KOL/2024 BanwarilalBhalotia College; A.Y. 2016-17 23.06.2015 and prior to that it was affiliated to Bardman University and University of Calcutta. The ld. Authorized Representative further submitted that the assessee is only for education purposes and not for any profit purposes and is substantially financed by Government. Moreover, the income of the college is exempt u/s 10(23c)(iiiab) of the Act. The ld. Authorized Representative thereafter submitted that in September, 2024, the assessee came to know about the appellate order having been passed and accordingly took steps for filing of the appeal with a delay of 342 days. The ld. Authorized Representative submitted that the assessee is an educational institution and was not having any system of access to its email qua the issue of notice by tax authorities and therefore, in the interest of justice and fair play, the same may kindly be condoned and the appeal may be adjudicated on merit. 03. The ld. DR on the other hand, strongly objected the condonation of delay by submitting that the assessee is running a college and has full staff to look after such type of matters. Therefore, the appeal of the assessee deserved dimissed as the assessee has not explained the delay with cogent reasons. 04. After hearing the rival contentions and perusing the materials available on record, we find that in this case the assessee is running a college which is substantially financed by the Government. The order passed by the ld. CIT (A) could not be accessed and therefore, resulted in late filing of appeal by 342 days. After considering the reasons cited above before us, we are of the view that the delay is for sufficient reasons and is accordingly condoned. 05. The ld. Counsel for the assessee filed before the bench, the request for admission of additional evidences as per Rule 24 of Income Tax Page | 3 ITA No. 2252/KOL/2024 BanwarilalBhalotia College; A.Y. 2016-17 Tribunal Rules, 1963, attaching with notification dated 23.06.2015, issued by the Government of West Bengal, and various other correspondence issued by the West Bengal, running into 70 pages. We have examined these evidences and find that consideration and examination of these evidences are of paramount importance to for correct adjudication of the issue as the income of the assessee is exempt u/s 10(23c)(iiiab) of the Act. Accordingly, we admit these additional evidences and restore the same to the file of the ld. AO with a direction to examine the same and re-adjudicate the issue after affording a reasonable opportunity of hearing to the assessee. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 29.01.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 29.01.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "