DCIT, CPC, , Bangalore V. Shree Jalaram Trust Calcutta, Kolkata

MA 31/KOL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2720 (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: 2018-2019
• Appeal Filed On: 07-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Competent authority; Condonation of delay
• Section: 11; 10B

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. Nos.30&31/Kol/2022 (in ITA Nos.189&190/Kol/2021) Assessment Years: 2015-16 & 2018-19 DCIT, CPC............................................................................................... Appellant vs. Shree Jalaram Trust Calcutta........................................................... Respondent 140C, Chander Village Road, Shree Jalaram Path, Kolkata-700082 [PAN: AADTS0086P] Appearances by: Shri Soumitra Choudhury, 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 Applications have been filed by the Department stating therein that a mistake apparent on record has occurred in the common order of the Tribunal dated 02.02.2022. 2. The brief facts are that the claim of the assessee in respect of exemption u/s 11 of the Income Tax was denied by the Assessing Officer due to non-uploading of audit report in Form 10B along with Income Tax Return. The Tribunal considered the plea of the assessee regarding its inability to upload the Form 10B and accordingly directed the Assessing Officer as under: “Considering the difficulty faced by the assessee in uploading the Form 10BB for the assessment year under consideration, it is directed that the assessee will furnish Form 10B in physical form to the concerned A.O and the A.O will consider the same and pass the assessment orders in accordance with law, irrespective of the fact that the assessee M.A. Nos.30&31/Kol/2022 Assessment Years: 2015-16 & 2018-19 Shree Jalaram Trust Calcutta 2 could not upload the same earlier. The appeals of the assessee are treated as allowed for statistical purposes.” 3. Now, the Revenue has come in appeal pleading that in certain places in the order the word ‘Form 10BB’ has been written instead of Form 10B. Secondly, that as per the CBDT Circular 10/2019 dated 22.05.2019 competent authority for grant of condonation of delay in filing of Form 10B is Commissioner of Income Tax. It has been pleaded that the direction given by this Tribunal, in the instant case, to accept Form 10B to the Assessing Officer is not in accordance with the said circular. 4. So far as the first contention that at certain places Form 10BB has been written in the order of the Tribunal instead of 10B, it is just a clerical/typographical mistake, however, in the concluding para of the order as noted above ‘Form 10B’ has been correctly written. The facts of the case and the directions in the order of the Tribunal are clear and unambiguous. It seems that the Assessing Officer has made issue in this respect out of a non-issue. However, for the sake of clarity of confusion in the mind of the Assessing Officer, though there seems to be no confusion, it is directed that the Assessing Officer will read the word ‘Form 10BB’ as ‘Form 10B’ wherever it is so written in the body of the order. 5. So far as the contention that as per the CBDT Circular, the Commissioner is authorised to condone the delay is concerned, 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, these Miscellaneous Applications filed by the Assessing Officer being misconceived and having no merit, are hereby dismissed. M.A. Nos.30&31/Kol/2022 Assessment Years: 2015-16 & 2018-19 Shree Jalaram Trust Calcutta 3 6. In the result, both the captioned Miscellaneous Applications filed by the Revenue are 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. DCIT, CPC 2. Shree Jalaram Trust Calcutta 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches