DUNIGRAM JANA KALYAN SAMITY ,BIRBHUM V. DCIT/CPC, BENGALORE

ITA 960/KOL/2025

AI Insights

The case involves an appeal by Dunigram Jana Kalyan Samity Margram against the order of the CIT(A), which dismissed the assessee's appeal concerning the condonation of delay in filing Form 10B under section 119(2)(b) of the Income Tax Act. The assessee argued that the delay was due to health issues of the Secretary and provided an affidavit to support this claim. The Tribunal noted that the CIT(A) had correctly dismissed the appeal as the order under section 119(2)(b) was not appealable under section 246A of the Act. The Tribunal also observed that the assessee had not challenged the order under section 154 of the Act, which was related to the rectification application filed by the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707016 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 05-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRINMAY BASAK
• Assessee Lawyers: SUMIT GHOSH
• Keywords: Condonation of delay
• Section: 10B

Judgement Text

" आयकर अपीलीय अधिकरण,“एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ITA No.960/KOL/2025 (नििाारण वर्ा /Assessment Year : 2017-2018) Dunigram Jana Kalyan Samity Margram, Birbhum, W.B. Vs DCIT/CPC, Bangalore PAN No. :AAAAD 3235 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Sumit Ghosh, AR राजस्व की ओर से /Revenue by : Shri Mrinmay Basak, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/07/2025 घोषणा की तारीख/Date of Pronouncement : 07/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 03.04.2023, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. 2. Shri Sumit Ghosh, ld. AR appeared on behalf of the assessee and Shri Mrinmay Basak, ld.Sr. DR appeared on behalf of the revenue. 3. It was submitted by the ld. AR of the assessee that the appeal of the assessee is delayed by 675 days for which the assessee has filed necessary affidavit. The delay was on account of health issues of the Secretary. Considering the affidavit and the reason which are found to be reasonable and plausible, the delay of 675 days in filing the present appeal by the assessee is condoned and appeal is disposed off on merits. ITANo.960/KOL/2025 2 4. It was submitted by the ld. AR that the ld.CIT(A) has dismissed the appeal of the assessee on the ground that the appeal is against the condonation of delay in filing Form 10B u/s.119(2)(b) of the Act and the ld.CIT(A) cannot adjudicate the issues insofar as an order u/s.119(2)(b) of the Act is not an appealable order. The assessee has filed its return of income on 02.06.2017 and there was delay in filing Form 10B, therefore, exemption has not been granted. A rectification application has been filed on 24.07.2019 and the same came to be rectified partially vide an order dated 06.08.2019. It was the submission that the assessee has challenged the order passed u/s.154 of the Act dated 06.08.2019. It was the submission that the assessee has also mentioned before the order of the ld.CIT(E) u/s.119(2b) of the Act. It was the submission that the ld. CIT(E) may be directed to adjudicate the order passed u/s.154 of the Act dated 06.08.2019. 5. In reply, ld. Sr. DR submitted that the assessee has filed the appeal against the order passed u/s.119(2b) of the Act, which is not an appealable order u/s.246A of the Act. It was the submission that he relied on the order of the ld. CIT(A). 6. I have considered the rival submissions. A perusal of the facts of the present case clearly shows that the Form 35 being filed before the ld. CIT(A) reads as under :- ITANo.960/KOL/2025 3 ITANo.960/KOL/2025 4 7. In column 2, details of the order appealed against, shows section and sub-section of the IT Act i.e. u/s.154 of the Act and the date of order is 29.04.2022. The Income Tax Authority passing order under appealed is shown as DLC-WX-(259)(1). A perusal of the impugned order dated ITANo.960/KOL/2025 5 29.04.2022 shows that this is an order passed u/s.119(2)(b) of the Act which reads as under:- ITANo.960/KOL/2025 6 8. A perusal of the order passed u/s.154 of the Act which is being alleged by the ld.AR is dated 06.08.2019 and the reason for rectification is specifically mentioned in page 5 of the order passed u/s.154 of the Act as “condonation order u/s.119(2b) passed by the Board”, which reads as under :- ITANo.960/KOL/2025 7 9. Thus, clearly the order u/s.154 of the Act has been passed after considering the condonation. A perusal of the grounds raised by the ld. AR of the assessee before the ld. CIT(E) shows that the assessee is challenging the order passed u/s.154 of the Act. However, the appeal before the Tribunal, is against the order of the ld. CIT(A), NFAC. Form 35 shows that the impugned order referred to in Form 35 is the order passed u./s.119(2)(b) of the Act. The order u/s.154 of the Act is not the impugned order. It is mentioned in the ground that it has not been made in the impugned order. The assessee can challenge one appeal against one order. Unfortunately, the assessee has not filed appeal against the order u/s.154 of the Act before the ld.CIT(A). This being so, I do not find any reason to interfere in the order of the ld. CIT(A). Consequently, the appeal of the assessee is dismissed. 10. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 07/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 07/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यावपत प्रयत //True Copy// "