CANNING MAHILA CO-OPERPPATIVE CREDIT SOCIETY LTD,CANNING V. INCOME TAX OFFICER, KOLKATA

ITA 2033/KOL/2024

AI Insights

This case involves an appeal by the Canning Mahila Cooperative Credit Society Limited against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2017-2018. The appeal was initially delayed by 819 days, for which the assessee provided sufficient and plausible reasons, leading to the condonation of the delay by the ITAT. The Tribunal noted that the assessee had not represented before the AO or the CIT(A) but granted a request for another opportunity to present their case. Consequently, the Tribunal restored the matter to the AO for a fresh assessment after providing the assessee a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314670 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRAVEEN KISHORE
• Assessee Lawyers: SWAGATA GHOSH DAS; EX
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2033/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2017-2018) Canning Mahila Cooperative Credit Society Limited, Cinema Road, Canning Town Canning Sought 24 Parganas West Bengal Vs ITO, Ward-26(4), Kolkata PAN No. :AACAC 2720 L (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Ms. Swagata Ghosh Das, Ex- Chairman of the assessee society. रधजस्व की ओर से /Revenue by : Shri Praveen Kishore, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/05/2025 घोषणा की तारीख/Date of Pronouncement : 07/05/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 05.05.2022, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2022- 23/1042955890(1), for the assessment year 2017-2018. 2. Ms. Swagata Ghosh Das, Ex-Chairman of the assessee society appeared on behalf of the assessee. Shri Praveen Kishore, Sr. DR Sr. DR appeared on behalf of the revenue. 3. On perusal of the appeal record, we find that the appeal of the assessee delayed by 819 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient and plausible reasons for delay and the reasons are not found to be false. Accordingly, ITA No.2033/KOL/2024 2 the delay of 819 days in filing the present appeal by the assessee is hereby condoned and the appeal is disposed off accordingly. 4. A perusal of the order of the ld. CIT(A) as well as the order of the Assessing Officer, shows that the assessee has neither represented before the Assessing Officer nor before the ld. CIT(A). However, a prayer was made during the course of hearing before us that the assessee may be given one more opportunity for which the assessee would be able to represent its case before the ld. AO and produce all the evidence to substantiate its case. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. AO for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings before the Assessing Officer positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/05/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 07/05/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. ITA No.2033/KOL/2024 3 आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata सत्यापपत प्रतत //True Copy// "