M/s Karnataka Badminton Association, Bangalore V. Income Tax Officer (Exemptions) Ward-1, Bangalore

ITA 256/BANG/2023

AI Insights

The case involves the Karnataka Badminton Association appealing against the order of the CIT(A), which had dismissed their appeal in limine due to a 60-day delay in filing and non-compliance with notices for filing written submissions. The Tribunal found that the assessee had indeed filed the appeal within the guidelines of the Board's Circular No.20/2016, which allowed for manual and e-filing within specified dates. The Tribunal decided to set aside the CIT(A)'s order and remand the case back to provide the assessee an opportunity to present their case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124544 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 07-06-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 29-03-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA No.256/Bang/2023 Assessment Year : 2013-14 M/s. Karnataka Badminton Association, No.4, Jasma Bhavan Road, Miller Tank Bed Area, Bengaluru – 560 052. PAN : AAATK 1590 K Vs. The Income Tax Officer (Exemptions), Ward – 1, Bengaluru. APPELLANTRESPONDENT Assessee by:Shri.Joseph Varghese, Advocate Revenue by :Shri.D. K. Mishra,CIT(DR)(ITAT), Bengaluru. Date of hearing:08.06.2023 Date of Pronouncement:08.06.2023 O R D E R Per George George K, Judicial Member: This appeal at the instance of assessee is directed against order of CIT(A), dated 16.02.2023, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2013-14. 2. At the very outset, we notice the appeal of the assessee is dismissed in limine by the CIT(A) without adjudicating the issues on merit. Two reasons are given by the CIT(A) for dismissing the appeal of the assessee in limine. First, there is delay of 60 days in filing of appeal and there is no reasonable cause provided for the delay in filing the appeal. Secondly, the CIT(A) notes assessee ITA No.256/Bang/2023 Page 2 of 3 has not complied with various notices issued from his office for filing the written submissions. 3. The learned AR submitted that the CIT(A) is not justified in holding there is a delay in filing the appeal by 60 days when the appeal was filed on 15.04.2016 manually and e-filed on 15.06.2016 as per the Board’s Circular No.20/2016 dated 26.05.2016. The learned AR submitted that in response to the notice issued through e-portal, assessee had filed adjournment application. Copy of the same is placed on record. 4. The learned DR supported the order of the CIT(A). 5. We have heard the rival submission and perused the material on record. In the interest of justice and equity, we are of the view that one more opportunity should be granted to the assessee to furnish its written submissions. The assessee shall cooperate with the Revenue and shall not seek unnecessary adjournments in filing its written submissions. It is ordered accordingly. 6. In the result, appeal filed by the assessee is allowed for statistical purposes. Pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (CHANDRA POOJARI) (GEORGE GEORGE K) Accountant MemberJudicial Member Bangalore. Dated: 08.06.2023. /NS/* ITA No.256/Bang/2023 Page 3 of 3 Copy to: 1.Appellants2.Respondent 3.CIT4.CIT(A) 5.DR, ITAT, Bangalore.6.Guard file By order Assistant Registrar, ITAT, Bangalore.