DAHAPARA SAMABAY KRISHI UNNAYAN SAMITY LTD.,MURSHIDABAD V. ITO, WARD 42(2), MURSHIDABAD

ITA 3144/KOL/2025

AI Insights

The case involves Dahapara Samabay Krishi Unnayan Samity Limited, the appellant, contesting an order from the Additional/Joint Commissioner of Income Tax (Appeals), Panaji, for the Assessment Year 2021-2022. The appeal was filed against the backdrop of a substantial delay attributed to various disruptions, including law and order issues and internet suspensions in Murshidabad, West Bengal. The tribunal scrutinized the reasons for the delay, including the involvement of an old financial consultant who failed to file the appeal on time. Ultimately, the tribunal concluded that the delay was due to the assessee's negligence and dismissed the appeal without considering it on its merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 846073 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: 2021-2022
• Appeal Filed On: 19-12-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

" ITA No. 3144/KOL/2025 (A.Y. 2021-2022) Dahapara Samabay Krishi Unnayan Samity Ltd. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 3144/KOL/2025 Assessment Year: 2021-2022 Dahapara Samabay Krishi Unnayan Samity Limited,………………………………………....……Appellant Dahapara, Murshidabad-742104, West Bengal [PAN:AACAD0568R] -Vs.- Income Tax Officer,…………………………....Respondent Ward-42(2), Murshidabad, Aayakar Bhawan, 39, R.N. Tagore Road, Berhampore, Murshidabad-742101, West Bengal Appearances by: Shri Sanjib K. Das Sarma, Advocate, appeared on behalf of the assessee Shri Kallol Mistry, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: February 25, 2026 Date of pronouncing the order: March 27, 2026 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Additional /Joint Commissioner of Income Tax (Appeals), Panaji dated 12.03.2025 passed for Assessment Year 2021-2022. Printed from counselvise.com ITA No. 3144/KOL/2025 (A.Y. 2021-2022) Dahapara Samabay Krishi Unnayan Samity Ltd. 2 2. The appeal is time barred by 233 days. Shri Madan Mohan Mondal, Manager of Dahapara Samabay Krishi Unnayan Samity Limited filed an affidavit in support of delay in filing the appeal before the Tribunal dated 24th January, 2026 saying that the ld. Addl./JCIT(Appeals) passed the order on 12.03.2025 and the assessee received the order on 14.03.2025. Thereafter the petitioner was in dilemma to decide about the next course of steps needed to be taken and due to law and order problem prevailed at that point of time in and around the District Murshidabad due to agitation against the Waqf Bill, 2025, the internet was suspended for almost 30 days and as such no steps could be taken in respect of appeal filing before the ITAT. Thereafter all the papers were handed over to one Shri L. Ray, FCA for taking necessary steps in filing the appeal. Later on, the assessee came to know that due to old age, the ld. Counsel (FCA) could not file the appeal, therefore, the delay was occurred, but there is no evidence to show that he handed over the appeal papers to the old FCA and also the law & order problem prevailed in and around the district of Murshidabad. Therefore, I am of the view that there is no satisfactory evidence to establish that there was a valid reason to prevent the assessee to prefer the appeal. Merely handing over the appeal papers to the ld. counsel is not sufficient to say that he has acted with due diligence. In the present case on hand, there is a huge delay in filing the appeal and delay is due to negligence act of the assessee only. Moreover, before the ld. Assessing Officer as well as the ld. Addl./JCIT(Appeals) the assessee has not produced the relevant documents as asked by them. All these acts are clearly established that the assessee is not due diligence. Therefore, I am Printed from counselvise.com ITA No. 3144/KOL/2025 (A.Y. 2021-2022) Dahapara Samabay Krishi Unnayan Samity Ltd. 3 of the firm view that it is not a fit case to condone the huge delay of 233 days. The condonation petition filed by the assessee is dismissed. Therefore, I am of the view that the assessee failed to explain the delay. Therefore, this appeal is liable to be dismissed in limine. 3. In the result, the appeal filed by the assessee is dismissed in limine. Order pronounced in the open Court on 27/03/2026. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 27th day of March, 2026 Copies to :(1) Dahapara Samabay Krishi Unnayan Samity Limited, Dahapara, Murshidabad-742104, West Bengal (2) Income Tax Officer, Ward-42(2), Murshidabad, Aayakar Bhawan, 39, R.N. Tagore Road, Berhampore, Murshidabad-742101, West Bengal (3) Addl./JCIT(A), Panaji; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. Printed from counselvise.com "