Asst Director of Income tax, CPC, Bangalore V. Bantra Anath Bandu Samity, Howrah

MA 29/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2722 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-09-2022
• Assessment Year: 2019-2020
• Appeal Filed On: 07-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Competent authority; Condonation of delay; Set aside
• Section: 10(23C)

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member M.A. No.29/Kol/2022 (in ITA No.385/Kol/2021) Assessment Year: 2019-20 ADIT, CPC............................................................................................. Appellant vs. Bantra Anath Bandu Samity........................................................... Respondent 31/16, Brindaban Mullick Lane, Kadamtala, Howrah-711101. [PAN: AABTB6890N] Appearances by: Shri Himadari Mukhopadhyay, Advocate, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : September 16, 2022 Date of pronouncing the order : September 22, 2022 ORDER Per Sanjay Garg, Judicial Member: The present Miscellaneous Application has been filed by the Assessing Officer stating therein that a mistake apparent on record has occurred in the order of the Tribunal dated 02.02.2022. 2. The brief facts are that the exemption claimed by the assessee u/s 10(23C) of the Income Tax Act was denied because of the failure of the assessee in uploading the audit report in Form 10BB. The Tribunal after considering the facts and circumstances of the case directed as under: “3. I have considered the rival submissions. It has been held time and again by the various courts of the country that only legitimate, genuine and due taxes should be collected from the assessees. In fact, a duty has been casted upon to the Income Tax Authorities to help the assessees to file their correct return of income along with required documents. In this case, the assessee due to inadvertent mistake, failed to upload Form 10BB which was duly filed later on and it was requested to the Income Tax Officer to consider the same. However, the concerned Income Tax Authority refused to admit the same and denied the relief to the assessee, which the assessee otherwise was entitled to. In my view, the Income Tax Authorities are not of penal jurisdiction to punish the M.A. No.29/Kol/2022 Assessment Year: 2019-20 Bantra Anath Bandu Samity 2 assessees for their bona fide mistakes. Since, the assessee has duly furnished Form 10BB, therefore, in my view, the concerned Assessing Officer should consider the same and pass appropriate order as per law. In view of this, the impugned order of the CIT(A) is set aside with a direction that the Assessing Officer will consider Form 10BB filed by the assessee and pass the assessment order afresh accordingly, irrespective of the fact that the assessee could not upload the same earlier. The appeal of the assessee is treated as allowed for statistical purposes.” 3. Now, the Assessing Officer has filed the present miscellaneous application stating that as per the CBDT Circular No.19/2020 dated 03.11.2020 competent authority for grant of condonation of delay in filing of Form 10BB is Commissioner of Income Tax and that the decision of this Tribunal is not in accordance with the said circular. 4. It is to be observed that the circular of the CBDT may be binding of the Income Tax Authority but not upon this Tribunal. This Tribunal, after considering the facts and circumstances of the case and taking into consideration the interest of justice has given the above directions to the Assessing Officer exercising its powers as vested in it under the provisions of section 254 of the Income Tax Act, which the Assessing Officer is bound to follow. If the revenue is aggrieved by the said directions, it can approach the higher judicial forum, as may be advised. Subject to above observations, the Miscellaneous Application filed by the Assessing Officer being misconceived and having no merit, is hereby dismissed. 5. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Kolkata, the 22 nd September, 2022. Sd/- [संजय गग[ /Sanjay Garg] ÛयाǓयक सदèय /Judicial Member Dated: 22.09.2022. RS Copy of the order forwarded to: 1. ADIT, CPC 2. Bantra Anath Bandu Samity 3. CIT(A)- 4. CIT- , 5. CIT(DR), M.A. No.29/Kol/2022 Assessment Year: 2019-20 Bantra Anath Bandu Samity 3 //True copy// By order Assistant Registrar, Kolkata Benches