BIRBHUM DISTRICT CENTRAL COOPERATIVE BANK LIMITED,BIRBHUM V. DCIT/ACIT, CIRCLE 3, SURI, BIRBHUM

ITA 767/KOL/2025

AI Insights

The case involves appeals by the Birbhum District Central Co-operative Bank Limited against the orders of the National Faceless Appeal Centre, Delhi, for the Assessment Years 2016-17 and 2017-18. The appeals were initially found to be time-barred, but the tribunal condoned the delay of 407 days in filing the appeals, citing plausible reasons. The main contention was regarding the adequacy of representation and consideration of the written submissions made by the assessee before the ld. CIT (A). The tribunal, acknowledging the submissions, decided to remand the matter back to the ld. CIT (A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782312 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 11-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJA SENGUPTA
• Assessee Lawyers: S. K. TULSIYAN; MISS MITA RIZVI; ARS
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAKESH MISHRA, AM ITA Nos. 767 & 768/KOL/2025 (Assessment Years: 2016-17 & 2017-18) Birbhum District Central Co- operative Bank Limited Head office, P.O.-Suri, Dist-Birbhi, West Bengal, PIN-731101 Vs. DCIT/ ACIT Circle-3, Suri Aayakar Bhawan, Lal Kuthi para Suri, Birbhum, PIN-731101, West Bengal (Appellant) (Respondent) PAN No. AAFFB8841B Assessee by : Shri S.K. Tulsiyan & Miss Mita Rizvi, ARs Revenue by : Shri Raja Sengupta, CIT DR Date of hearing: 30.10.2025 Date of pronouncement: 30.10.2025 O R D E R PER GEORGE MATHAN, JM: These are appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi [the learned CIT (A)] (hereinafter referred to as the “Ld. CIT(A)”] dated 19.12.2023 for the AY 2016-17. 02. Shri S.K. Tulsiyan & Miss Mita Rizvi appeared on behalf of the assessee and Raja Sengupta appeared on behalf of the revenue. 03. The appeal of the assessee in ITA No. 767/KOL/2025 is time barred by 407 days. Considering the facts and circumstances of the case, we find that there is plausible reason to condone the delay and the delay of filing the appeal is hereby condoned. 04. The ld. AR has drawn our attention to page no.1 to 27 which is a copy of written submission filed before the ld. CIT (A). It was the prayer that the issue may be sent back to the end of ld. CIT (A) to adjudicate after hearing the assessee and consider the written submission filed. Printed from counselvise.com Page | 2 ITA Nos. 767 & 768/KOL/2025 Birbhum District Central Co-operative Bank Limited; A.Ys. 2016-17 & 2017-18 ` Considering the fact that the written submissions have been filed it cannot be held that the assessee had not represented its appeal before the ld. CIT (A). This being so, in the interest of justice the issues in these appeals are restored to the file of the ld. CIT (A) for re- adjudication after granting the assessee adequate opportunity of being heard. 05. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 30.10.2025. Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated:30.10.2025 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 Printed from counselvise.com "