MAISALI SAMABAY KRISHI UNNAYAN SAMITY LTD.,CONTAI, EAST MEDINIPORE V. I.T.O., WARD - 27(2), , HALDIA

ITA 1666/KOL/2024

AI Insights

This case involves an appeal by Maisali Samabay Krishi Unnayan Samity Limited against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the Assessment Year 2018-2019. The appeal was initially dismissed by the CIT(A) due to delay. The assessee filed an application for condonation of delay supported by an affidavit, citing the ill-health of their staff responsible for handling tax matters as the reason for the delay. The Tribunal found the reasons plausible and not false, thus condoning the delay and admitting the appeal for hearing. The Tribunal also noted the absence of sufficient opportunity for the assessee to be heard at the CIT(A) level and decided to restore the matter to the CIT(A) for a fresh decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714507 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2018-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MRINMOY BASAK
• Assessee Lawyers: SIDDHARTH AGRAWAL
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.1666/KOL/2025 (नििाारण वर्ा / Assessment Year. :2018-2019) Maisali Samabay Krishi Unnayan Samity Limited, C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor Kolkata-700069 Vs ADIT, CPC, Bangalore PAN No. : AADAM 3104 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Siddharth Agrawal, Advocate राजस्व की ओर से /Revenue by : Shri Mrinmoy Basak, Sr. DR सुनवाई की तारीख / Date of Hearing : 04/08/2025 घोषणा की तारीख/Date of Pronouncement : 04/08/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2018-2019. 2. Shri Siddharth Agrawal, ld. AR appeared on behalf of the assessee and Shri Mrinmoy Basak, ld. Sr.DR appeared on behalf of the revenue. 3. The appeal of the assessee is barred by 1155 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein that Sri Bhaskar Chandra Patra, who used to look after the income tax matter of the assessee was suffering from jaundice and remained absent from office of the assessee for a long time and when he joined to office, there was already delay in filing the appeal against the order of the ld. CIT(A) before the Tribunal. The contents of the affidavit are as under :- Printed from counselvise.com ITA No.1666/KOL/2024 2 Printed from counselvise.com ITA No.1666/KOL/2024 3 Printed from counselvise.com ITA No.1666/KOL/2024 4 4. It was the submission of the ld.AR that the delay may kindly be condoned. 5. A perusal of the application of the assessee for condonation of delay supported with affidavit, it is found that the reasons given in the affidavit for delay are plausible and not found to be false. Accordingly, the delay in filing the appeal before the Tribunal is condoned and the appeal is admitted for hearing. 6. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay without providing any sufficient opportunity of being heard to the assessee. It was also the submission of the ld. AR that the delay was on account of ill-health of the staff of the assessee who was looking after the income tax matter of the assessee. It was the prayer that the delay before the ld. CIT(A) may kindly be condoned and the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 7. In reply, ld Sr. DR did not raise any serious objection in regard to restoration of the issues to the file of ld. CIT(A). 8. I have considered the rival submissions. A perusal of the impugned order, the ld.CIT(A) has dismissed the appeal of the assessee on account of delay. The ld. AR submitted that the delay before the ld.CIT(A) was on account of ill-health of the staff of the assessee society who was looking after the tax matter. This being so, in the interest of justice, I condone the delay in filing the appeal before the ld. CIT(A) and grant the assessee Printed from counselvise.com ITA No.1666/KOL/2024 5 society one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating the issues on merits after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively. 9. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 04/08/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 04/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "