BASUDEBPUR SAMABAY KRISHI UNNAYAN SAMITY LTD.,MURSHIDABAD V. ITO, WARD-42(1), MURSHIDABAD

ITA 482/KOL/2024

AI Insights

The case involves Basudebpur Samabay Krishi Unnayan Samity Limited, the appellant, contesting an order from the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was passed under section 250 of the Income Tax Act, 1961. The appeal was initially delayed by 322 days due to various reasons including the appellant's irregularity in checking the I.T. Portal and the illness of their advocate. The primary issue arose from the Ld. AO's order under section 144 of the Act, which was based on the appellant's failure to file a return of income and non-compliance with notices for information/submissions, leading to an addition of Rs. 5,88,70,070 under section 69A of the Act. The Ld. CIT(A) dismissed the appeal due to non-persuasion as the appellant failed to avail the opportunities provided. The tribunal, considering the circumstances and in the interest of substantive justice, decided to remand the matter back to the Ld. AO.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 470916 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 02-09-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 08-03-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 144; 250; 69A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 482/Kol/2024 Assessment Year: 2017-18 Basudebpur Samabay Krishi Unnayan Samity Limited, Basudebpur Chachanda, Jangipur, Murshidabad - 742224 [PAN: AABTB1272A] .....................…...……………....Appellant vs. ITO Ward – 42(1), Murshidabad 39, R.N. Tagore Road, Behrampur, Murshidabad – 742101 ....…..…............................ Respondent Appearances by: Assessee represented by : Soumitra Choudhry, AR Department represented by : Akhil Kumar, Sr. DR Date of concluding the hearing : 12.11.2024 Date of pronouncing the order : 18.11.2024 ORDER PER SANJAY AWASTHI, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, (NFAC), Delhi (hereinafter referred to as “the Ld. CIT(A)”) passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2017-18, dated 20.02.2023, which has been passed against the assessment order u/s 144 of the Act, dated 30.12.2019. 1. In this case, there is a delay of more than 300 days in the filing of the present appeal. The appellant has filed an affidavit indicating the reasons for delay as under: I.T.A. No.482/Kol/2024 Basudebpur Samabay Krishi Unnayan Samity Limited 2 AFFIDAVIT “I, Sunil Chowdhury, Son of late Jagannath Chowdhury, aged about 53 years, by religion Hindu, by occupation business do hereby solemnly affirm and state as follows: (1) That the Ld. CIT(A)-NFAC has passed the appellate order for the assessment year 2017-18 on 20.02.2023. 60 days thereafter is 21.04.2023, so the due date for presenting the appeal has expired before. The appeal is filed on 08.03.2024, thereby 322 days of delay. (2) That I, the secretary of Basudebpur Samabay Krishi Unnayan Samity Ltd. found the appellate order in the I.T. Portal on 1st week of July, 2023, as I am irregular to showing the I.T. Portal and then handed over to Sri Pallav Sarkar, Advocate for further step to be taken. Then the A/R. was suffering from decease and totally forgotten about it. (3) That on 02.10.2023 brought to my knowledge when I enquired about it and the A.O. is pressing hard for payment of raising demand. The said A/R. is not very conversant with the Tribunal matters, therefore, he has not advised us to file appeal before the Hon'ble Tribunal against the order passed u/s. 250 of the 1.T. Act. (4) Then I have approached Sri Soumitra Choudhury, Advocate on 26.02.2024 for some other taxation matter who has advised us to file the appeal immediately along with a delay Condonation Petition. Then he has prepared Memorandum along with grounds of appeal immediately which is filing on 8.3.2024. (5) That considering the above facts and in the circumstances of the case, your goodselves would appreciate that there were sufficient causes for such delay in presenting the appeal, therefore, the said delay may kindly be condoned by your goodselves and to hear the appeal on merits. (6) What are stated above are true to best of my information and belief.” 1.1 In light of the reasons mentioned in the said affidavit this appeal is admitted for adjudication. 2. In this case, the Ld. AO passed an order u/s 144 of the Act on the grounds that the appellant had not filed the return of income and also did not adequately comply with the notices issued for eliciting information/submissions. The Ld. AO thereafter, proceeded to add Rs. 5,88,70,070/- u/s 69A of the Act. It is seen from the impugned order that 4 opportunities given by the Ld. CIT(A) were not availed and hence the appeal was dismissed on account of non-persuasion. 3. Before us, the Ld. AR filed audited accounts and some other documents to show that there was delay in audit of accounts and due to I.T.A. No.482/Kol/2024 Basudebpur Samabay Krishi Unnayan Samity Limited 3 some internal problems within the Society, compliance could not be made before the authorities below. 3.1 The Ld. DR relied on the orders of authorities below. 4. We have carefully considered the arguments and also the material before us. It is felt that in the interest of substantive justice this matter deserves to be remanded to the file of Ld. AO, where the appellant would do well to make a comprehensive presentation of the facts to ensure that his correct income would be assessed. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the court on 18.11.2024 Sd/- Sd/- [Sonjoy Sarma] [Sanjay Awasthi] Judicial Member Accountant Member Dated: 18.11.2024. AK, PS Copy of the order forwarded to: 1. Basudebpur Samabay Krishi Unnayan Samity Limited 2. ITO Ward – 42(1), Murshidabad 3. CIT(A)- 4. CIT- 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches "