DISHARI SOCIAL WELFARE AND DEVELOPMENT TRUST,DUBRAJPUR V. CIT(EXEMPTION), KOLKATA

ITA 220/KOL/2025

AI Insights

This case involves an appeal by Dishari Social Welfare And Development Trust against the order of the CIT(Exemption), Kolkata, for the assessment year 2023-2024. The appeal was initially time-barred by 272 days, but the delay was condoned based on a plausible affidavit uploaded on the Tribunal's e-filing portal. The CIT-DR argued that the assessee was given proper opportunities to produce necessary documents, which they failed to do. The Tribunal found that the assessee had not complied with the notices from the CIT(E) and thus restored the case to the CIT(E) for a fresh adjudication, ensuring the assessee is given another opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668968 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2023-2024
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJA SENGUPTA
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.220/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2023-2024) Dishari Social Welfare And Development Trust, Nutanpally, Dubrajpur, WB Vs CIT(Exemption), Kolkata PAN No. :AABTD 8637 K (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : None रधजस्व की ओर से /Revenue by : Shri Raja Sengupta, CIT-DR सुनवाई की तारीख / Date of Hearing : 24/06/2025 घोषणा की तारीख/Date of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order dated 07.02.2024 of the ld. CIT(Exemption), Kolkata, for the assessment year 2023-2024. 2. None appeared on behalf of the assessee. Shri Raja Sengputa, ld. CIT-DR appeared on behalf of the revenue. 3. The appeal of the assessee is time barred by 272 days. In this regard, the assessee has filed an application for condonation of delay. Though affidavit justifying the delay of 272 days in filing the appeal is not placed in the file, however, the same is uploaded in the e-filing portal of the Tribunal. The reasons given in the affidavit seem to be plausible and not found to be false. Therefore, considering the facts and circumstances of the case, we condone the delay of 272 days and the appeal of the assessee is admitted for hearing. ITA No.220/Kol/2025 2 4. Ld CIT-DR submitted that proper opportunities were allowed and the assessee could not produce the documents as required by the ld. CIT(E). It was submitted that the order passed by the ld. CIT(E) deserves to be upheld. 5. We have considered the submissions of the ld. CIT-DR and perused the material on record. On perusal of the impugned order, it is found that the assessee has already shown his inability to produce the documents as required by the ld. CIT(E) during the course of appellate proceedings. A further perusal of the order of the ld. CIT(E), clearly shows that notices were issued to the assessee by the ld. CIT(E), however, no compliance has been made by the assessee. In view of the above, in the interest of justice, the issues in this appeal are restored to the file of the ld.CIT(E) for readjudication afresh after granting the assessee adequate opportunity of being heard. 6. In the result, appeal of assessee is partly allowed for statistical purposes. Order pronounced in the open court on 25/06/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 25/06/2025 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 ITA No.220/Kol/2025 3 आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "