Jaysukhlal Shantilal Shah, Thangadh, Surendranagar V. The DCIT, CPC, Bangalore

ITA 101/RJT/2019

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7951 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-04-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 01-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR GUPTA
• Section: 11; 143(3); 119(2)(b); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No. 101/Rjt/2019 ( नधा रण वष / A ss es sment Year : 2017-18) Ja y s uk hl al S ha nt il al Sh a h Sa r v o da ya S oc ie t y, Tha ng a d h , S ur e n dr an a g a r - 36 35 3 0 बनाम/ Vs . D y . C o mm is s i on e r o f I n c o m e T ax C P C , B a n ga lor e थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A E D P S 4 3 8 8 G (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Ms. Arti Shah, A.R. यथ क ओर से / Respondent by : Shri Dheeraj Kumar Gupta, Sr..D.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 03/04/2024 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 08/04/2024 O R D E R PER Ms. MADHUMITA ROY - JM: Th e instant appeal filed b y th e appellant is directed against th e o rd er dated 22. 03 . 2019 passed by the Co mmi ssio ner o f Inco me-Tax ( Appeals)-7, Ah medab ad (‘th e CIT(A)’) , arising out of the inti mation dated 2 7. 09. 2 018 passed by the ACIT, CPC, Bangalo re ITO und er S ection 143(3) r. w. s. 143 (1 ) of the Inco me ITA No. 101/Rjt/2019 [Jaysukhlal Shantilal Shah vs. DCIT] A. Y. 2017-18 - 2- Tax Act, 1961 (h ereinafter re ferred as to ‘the Act’) fo r A sses sment Year 2017-18. 2. Th e appellant before us challen ged the order passed by the Ld . CIT(A) in rejecting the said order of R s. 7 , 53, 628 /- being bro ught forward loss of Rs. 69, 16 , 274/- fo r F. Y. 20 16-17 on account of delay in filing the return o f income due to techn ical reason fo r four days. In fact, the ap pellan t made application fo r cond onation of delay under Section 119(2)(b) of the Act befo re the CBDT o n 18. 04. 2019 which stoo d rejected by th e said au thority on 07. 12.2 023, order issu ed b y the Addl. CIT (OSD) (OT & WT). Th erefore, the Ld. PCIT, Ah med ab ad rejected the ap peal on the gro und that return of inco me for A. Y. 201 6-17 filed on 2 1. 10.2 016 was duly process ed by CPC on 25. 03. 2 017 along with the refund amo unting to Rs. 12, 920/- which was further en cashed b y the appellant on 15. 04. 2 017 and thus the case o f the app ellant does not fall with in th e pro visio n o f Section 119(2)(b) o f the Act and application un der Section 11 9(2 )(b) of the Act was rig htly rejected by CBDT. 3. At th e time o f hearin g o f the instant appeal, we expressed our opinion to this effect that unless filing of return is not regularized the said claim of brough t forward loss es canno t be ord ered in favour of the appellant, which was con sen ted by the Ld. Cou nsel appearing for the appellant. Th us, und er the facts and circu mstan ces of th e matter, we dis mi ss this ap plicatio n since the same is no t found to be maintainable. Howev er, the app ellant ITA No. 101/Rjt/2019 [Jaysukhlal Shantilal Shah vs. DCIT] A. Y. 2017-18 - 3- can not b e left wi tho ut remedy only because o f delay, if an y, in filing the return. Thus, fo r the interest o f ju stice, we grant liberty to the appellant to proceed, if so advised, before th e Hon’ble Jurisdictional Hig h Court chang ing the order o f rejectio n dated 21. 10.2 019 passed by the PCIT rejecting the applicatio n fo r cond onation of delay in late filin g o f return of income for A. Y. 2016-17 in respect of clai m o f ca rry for ward losses. With the aforesaid ob serv ation, we dispose of this app eal. 4. In th e result, app eal filed by the appellant is dismissed . This Order pronounced on 08/04/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 08/04/2024 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. By order/आदेश से, D e p u t y / A s s t t . R e g i s t r a r I T A T , R a j k o t