DAKAI DAHALA SAMABAY KRISHI UNNAYAN SAMITY LIMITED,BANKURA V. I.T.O., WARD - 3(1), BANKURA

ITA 1787/KOL/2024

AI Insights

The case involves Dakai Dahala Samabay Krishi Unnayan Samity Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning the assessment year 2012-13. The primary contention was the non-payment of advance tax, which the assessee argued was not required as their income was exempt under section 80P of the Income Tax Act, 1961. The Tribunal noted the absence of the assessee's representative during the hearing but decided to restore the matter to the CIT(A) for a detailed examination and to allow the assessee to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471018 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANINDYA KUMAR BANDOPADHYAY
• Keywords: Opportunity of being heard
• Section: 250; 80P

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 1787/KOL/2024 Assessment Year: 2016-17 Dakai Dahala Samabay Krishi Unnayan Samity Ltd. Dakai Dahala, Khatra, Bankura-722140. (PAN: AAAAD8819M) Vs. ITO, Ward-11(1), Kolkata. (Appellant) (Respondent) Present for: Appellant by : None (withdrawal application filed) Respondent by : Shri Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR Date of Hearing : 27.03.2025 Date of Pronouncement : 27.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee 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)”] vide order no. ITBA/NFAC/S/250/2023-24/1053282263(1) dated 29.05.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2012-13. 2. None appeared on behalf of the assessee and Shri Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. It was submitted by the Ld. AR that there was a mistaken impression that the assessee did not have to file its return of income and consequently the return was not filed. However, they have been advised that the return 2 ITA No. 1787/Kol/2024 Dakai Dahala Samabay Krishi Unnayan Samity Ltd. AY: 2016-17 has to be filed and they are proposing to file the return. It was the submission that the Ld. CIT(A) has not adjudicated the matter in its right perspective. It was the submission that the Ld. CIT(A) has taken the stand that advance tax is liable to be paid but no advance tax was paid. It was the prayer that if the issues are restored to the file of the Ld. CIT(A) the assessee would be in a position to explain before the Ld. CIT(A). 4. In reply, the ld. Sr. DR vehemently opposed to the prayer of the assessee. It was the submission that the return of income itself has not been filed. It was the submission that the assessee should not be given another opportunity. 5. We have heard the rival submissions. A perusal of the facts of the present case shows that the Ld. CIT(A) has taken a stand that the advance tax has not been paid. Even though the assessee has filed a letter submitting that the assessee was not required to make any payment of advance tax as the assessee’s income was exempted u/s. 80P of the Act. However, without going into the merits of the case, as the assessee has requested for filing his explanation before the ld. CIT(A), in the interest of justice, the issues in this appeal are restored to the file of the Ld. CIT(A) for re-adjudication after granting reasonable opportunity of being heard to the assessee to represent his case. The assessee is at liberty to file all necessary documents in support of its claim before the ld. CIT(A). 6. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court. Sd/- Sd/- (Sanjay Awasthi) (George Mathan) Accountant Member Judicial Member Dated: 27th March, 2025 JD, Sr. P.S. 3 ITA No. 1787/Kol/2024 Dakai Dahala Samabay Krishi Unnayan Samity Ltd. AY: 2016-17 Copy to: 1. The Appellant: Dakai Dahala Samabay Krishi Unnayan Samity Ltd. 2. The Respondent. ITO, Ward-3(1), Bankura 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. DR, ITAT, Kolkata Bench, Kolkata 6. Guard file. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "