Apeejay House Pvt. Ltd, Kolkata V. DCIT,Cir-8(1)., Kolkata

ITA 198/KOL/2023

AI Insights

Apeejay House Pvt. Ltd. appealed against the order of the National Faceless Appeal Centre, which had dismissed their appeal due to alleged delay in filing. The Tribunal examined the circumstances under which the appeal was filed, noting the technical issues with the Income-tax portal and the extension of the filing deadline by CBDT Circular No. 20/2016. The Tribunal concluded that the appeal was filed within the extended deadline and directed the CIT(A) to consider the appeal on its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132546 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 17-05-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 12-03-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHUBHRAJYOTI BHATTACHARJEE
• Assessee Lawyers: MANISH TIWARI
• Keywords: Reasonable cause
• Section: 143(3); 250

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 198/Kol/2023 Assessment Year: 2013-14 Apeejay House Pvt. Ltd. 15, Park Street Kolkata - 700016 [PAN : AACCA1959K] Vs DCIT, Circle-8(1), Kolkata अपीलाथᱮ/ (Assessee ) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Manish Tiwari, FCA Revenue by : Shri Shubhrajyoti Bhattacharjee, CIT D/R सुनवाई कᳱ तारीख/Date of Hearing : 18/05/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 07/07/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”], bearing DIN & Order No. ITBA/NFAC/S/250/2022-23/1049633071(1) passed u/s 250 of the Income-tax Act, 1961 (hereinafter the ‘Act’), dated 10/02/2023 for the Assessment Year 2013-14. 2. At the outset, the ld. Counsel for the assessee submitted that the ld. CIT(A) dismissed the appeal only on account of delay in filing of the appeal and no adjudication has been done on merit and further submitted that in pursuance to the CBDT Circular No. 20/2016, dt. 26/05/2016, the time for filing the appeal was extended till 15/06/2016 and the assessee submitted the appeal on 14/06/2015 and, therefore, there was no delay. Thus, prayer was made to direct the ld. CIT(A) to admit the appeal on merits and decide the issue raised therein considering the submissions of the assessee. On the other 2 I.T.A. No. 198/Kol/2023 Assessment Year: 2013-14 Apeejay House Pvt. Ltd. hand, the ld. D/R was fair enough not to oppose the submissions of the assessee. 3. We have heard the rival contentions and perused the material placed before us. 4. Vide Ground No. 1, the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal in limine on account of delay in filing of the appeal. We notice that the assessment u/s 143(3) of the Act was for Assessment Year 2013-14 was framed on 04/03/2016 and the same was served on 18/03/2016. At that point of time online filing of appeal before the ld. CIT(A) was commenced through online mode and there were certain technical defects faced by the users on the Income-tax portal. Considering such technical defects, CBDT issued a circular on 26/05/2016 bearing No. 20/2016 extending the deadline for e-filing of appeal up to 15/06/2016 in respect of appeals due to be filed up to 15/05/2016. We further notice that the assessee has filed appeal before ld. CIT(A) through online mode on 14/06/2016 and was well covered with the Circular referred hereinabove. Under these facts and circumstances, we observe that the ld. CIT(A) erred in dismissing the appeal holding that there was a delay of 56 days in filing the appeal. 5. Since there was no delay and assessee has filed the appeal within the prescribed time limit, we direct the ld. CIT(A) to admit the appeal of the assessee and decide all the issues raised on merit, by way of passing a speaking order considering the submissions of the assessee for which sufficient opportunity to be provided. The assessee is directed to remain vigilant and file necessary documents, if considered 3 I.T.A. No. 198/Kol/2023 Assessment Year: 2013-14 Apeejay House Pvt. Ltd. necessary, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause. In case after providing sufficient opportunity to the assessee, there is no compliance before the ld. CIT(A), then ld. CIT(A) may decide in accordance with law. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 7 th July, 2023 at Kolkata. Sd/- Sd/- (SONJOY SARMA) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 07/07/2023 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Assessee 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata