Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 299998 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
11-07-2023
Appeal Filed By
Assessee
Order Result
PartlyAllowed
Bench Allotted
SMC
Next Hearing Date
09-07-2023
Assessment Year
2017-2018
Appeal Filed On
25-04-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I .T .A . No s. 2 86 to 28 8 / Ah d/2 0 2 3 ( A s s e s s me nt Y ea r s : 2 0 15 -1 6 to 2 01 7 - 1 8) Sh r ee D as ha S or a th ia V a ni k Sa ma j Tru st , C/ o . K e ta n V a s a n B h an da r , N e ar Ce ntr e Po in t, In di a Co lo n y, T ha kk a r Ba pa n a g ar , A h m e d ab a d- 3 8 00 24 Vs .I nc o m e Ta x O f fic er Wa r d - 2 ( E xe mp ti o n ) , A h m e da ba d - 3 8 0 01 5 ( C PC B an gal o r e Pr e se nt J ur is di ct io n) [P AN N o. A A I T S8 7 69 C ] (Appellant) .. (Respondent) Appellant by : Shri Rupesh R. Shah, A.R. Respondent by : Shri Ashesh R Rewar, Sr. D.R. D a t e of H ea r i ng 10.07.2023 D a t e of P r o no u n ce me nt 12.07.2023 O R D E R These three appeals filed by the same assessee are against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi on 16.03.2023 for A.Ys. 2015-16 to 2017-18. 2. As all the grounds of appeal are identical in all the appeals except the figure so we are only raised the grounds of ITA No. 286/Ahd/2023 for A.Y. 2015-16 as under: “1. The ld. CIT(A) National Faceless Appeal Centre, Delhi has dismissed appeal of the appellant trust in limini on the ground that delay in filing of an appeal in not unintended and bonafide as prayed by the appellant. Appellant prays that an affidavit explaining the facts for the delay Condon Application may be allowed in the interest of justice and matter may be sent back to CIT(A) National Faceless Appeal Centre, Delhi to decide a matter fresh on merits in the interest of justice. 2. The appellant trust prays that there is no defect in filing of Tribunal Fee of Rs.500/0 for presenting this appeal because of CIT(A) National Faceless Appeal Centre, Delhi has passed order in limini without deciding the appeal on merits. Your ITA Nos. 286to288/Ahd/2023 Shree Dasha Soratha Vanik Samaj Trust vs. ITO Asst.Years–2015-16 to 2017-18 - 2 - appellant firm rely on directs decision of Honrable IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHE “A”: HYDERABAD in the case of Mr. Ravella Ramakrishna, Vs. ACIT, Central Circle-5 In ITA.NO.1166,1167, 1168 & 1169/Hyd/2014 3. Alternative Plea on Facts in law allowing legitimate deduction under S.11 and S.12 of IT Act was not allowed while processing the Income Tax Return by CPC, Bangalore nor during the course of Rectification Application nor by the CIT (A), National Faceless Appeal Centre, Delhi may be allowed as per Law as above trust is Register under S.12AA of Income Tax Act. 4. That appellant firm prays that there is no defect in filing of Tribunal Fee of Rs.500/0 for presenting of this appeal because of CIT(A) National Faceless Appeal Centre, Delhi has passed order in limini without deciding the appeal on merits. Your appellant firm rely on direct decision of Honrable IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”: HYEDERABAD in the case of Mr. Ravella Ramakrishna, Vs. ACIT, Central Circle-5, In ITA. No.1166,1167, 1168 & 1169/Hyd/2014. 5. That your appellant reserve right to amend/ alter/ modify any ground or grounds during the pendency of the appeal. ” 3. The Registry has taken office objection as to the short payment of Tribunal Office in all these three appeals that is Rs. 4,662/- for A.Y. 2015-16, Rs. 7,940/- for A.Y. 2016-17 and Rs. 1000/- for A.Y. 2017-18. The Ld. A.R. at the time of hearing pointed out the decision of the Tribunal in case of Mr. Ravella Ramakrishna vs. ACIT (ITA No. 1166 to 1169/Hyd/2014 order dated 20.01.2016) wherein the Tribunal has taken cognizance of the decision of the Hon’ble Karnataka High Court in case of Rajkamal Polymers Pvt. Ltd. vs. CIT (2007) 291 ITR 314 wherein it is stated that in terms of Section 253(6)(d) of the Income Tax Act, 1961 the tribunal fee of Rs. 500/- only is payable by the assessee as the appeal is preferred against the order of CIT(A) dismissing the appeal of the assessee. ITA Nos. 286to288/Ahd/2023 Shree Dasha Soratha Vanik Samaj Trust vs. ITO Asst.Years–2015-16 to 2017-18 - 3 - 4. Heard both the parties and perused all the relevant material available on record. In the present appeal also the CIT(A) passed the order of dismissal thereby not condoning the delay of the assessee and the CIT(A) not deciding the case on merit. Therefore, Section 253(6)(d) of the Act will be applicable in the present case and hence the objection taken out by the Registry does not sustain. 5. All the three appeals are identical and therefore, we are taking up ITA No. 286/Ahd/2023 for A.Y. 2015-16 first. 6. The assessee trust filed its return of income on 30.09.2015 declaring total income of Rs. 5,16,153/-. The return was processed under Section 143(1) vide intimation under Section 143(1) dated 27.03.2017 by disallowing deduction claimed by the assessee trust under Section 11 and under Section 12 of the Income Tax Act and the Assessing Officer assessed the income of the assessee trust at Rs. 5,16,153/-. 7. Being aggrieved by the intimation order under Section 143(1) of the Act dated 27.03.2017 for A.Y. 2015-16, the assessee preferred the appeal before the CIT(A) on various grounds. The CIT(A) dismissed the appeal of the assessee. 8. The Ld. A.R. submitted that the CIT(A) has not condone the delay of the appeal filed before the CIT(A) that of 2112 days despite giving sufficient reasons that the Chairman / President of the Trust was ill and died on 19.05.2021 due to Corona Virus. The Ld. A.R. submitted that as there was some dispute with the other members of the Trust all the ITA Nos. 286to288/Ahd/2023 Shree Dasha Soratha Vanik Samaj Trust vs. ITO Asst.Years–2015-16 to 2017-18 - 4 - notices collected by the staff was in the cupboard and the same was open by son of the deceased Chairman / President after his appointment. Therefore, the CIT(A) should have condoned the delay and should have decided the matter on merit. 9. The Ld. D.R. submitted that the CIT(A) has rightly dismiss the appeal on the ground of exorbitant delay as the assessee has not explained the delay from 20.10.2021 till 10.02.2023 to the assessee. 10. Heard both the parties and perused all the relevant material available on record. It appears that there is a huge delay in filing the appeal before the CIT(A) that of 2112 days under reason prima facie appears to be taken into account by the CIT(A). It is also pertinent to note that the assessee has not explained the delay from 19.05.2021 when the Chairman / President of the Trust at that juncture died till filing of the appeal i.e. 10.02.2023. Therefore, the assessee is directed to submit the details of the said period as well as explain the overall delay of 2112 days with plausible explanation to the CIT(A). The matter is remanded back to the file of the CIT(A) firstly for explaining the condonation of delay on part of the assessee in elaborate manner and hence to decide the case on merit. Needless to say the assessee be given opportunity of hearing by following principle of natural justice. 11. ITA No. 287/Ahd/2023 and ITA No. 288/Ahd/2023 are also identical in nature and therefore, the observations and directions given ITA Nos. 286to288/Ahd/2023 Shree Dasha Soratha Vanik Samaj Trust vs. ITO Asst.Years–2015-16 to 2017-18 - 5 - hereinabove paragraph will taken into account while deciding the matter by the CIT(A) in these assessment years as well. 12. In result, all the three appeal are partly allowed for statistical purposes. This Order pronounced in Open Court on 12/07/2023 Sd/- (SUCHITRA KAMBLE) JUDICIAL MEMBER Ahmedabad; Dated 12/07/2023 TANMAY, Sr. PS 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. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 10.07.2023 2. Date on which the type draft is placed before the Dictating Member 10.07.2023 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .07.2023 5. Date on which the fair order is placed before the Dictating Member for pronouncement .07.2023 6. Date on which the fair order comes back to the Sr.P.S./P.S 12.07.2023 7. Date on which the file goes to the Bench Clerk 12.07.2023 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................
AI Insights
The appeals by Shree Dasha Soratha Vanik Samaj Trust challenged the orders of the Commissioner of Income Tax (Appeals), which had dismissed their appeals due to a significant delay in filing. The Trust argued that the delay was due to the illness and subsequent death of the Trust's Chairman during the COVID-19 pandemic, which disrupted normal operations and communication within the Trust. The Tribunal found that the delay was substantial but required further explanation and directed the CIT(A) to reconsider the case on its merits after addressing the delay.
