SHANTI DEVI GUPTA,KOLKATA V. .A.C.I.T., CIRCLE - 37, KOLKATA

ITA 1937/KOL/2024

AI Insights

This case involves an appeal by Shanti Devi Gupta against the order of the Commissioner of Income Tax (Appeals)-20, Kolkata, which dismissed her appeal as non-maintainable due to late filing. The original assessment for the year 2013-14 included an addition of Rs. 2.00 crores concerning money received from relinquishment of rights, which the assessee contested. The Tribunal noted that the assessee had filed the appeal in physical form within the prescribed time, although the CIT(A) had only considered the online filing date, leading to the dismissal of the appeal. The Tribunal decided to remand the case back to the CIT(A) for a decision on the merits, acknowledging the procedural error in dismissing the appeal.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 28714 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 143(3); 54F

Judgement Text

" आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी राजेश क ुमार, लेखा सदèय क े सम¢ [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 1937/Kol/2024 Assessment Year: 2013-14 Shanti Devi Gupta (PAN: AECPG 2837 H) Vs. ACIT, Circle-37, Kolkata Appellant / (अपीलाथȸ) Respondent / (Ĥ×यथȸ) Date of Hearing / सुनवाई कȧ Ǔतͬथ 26.11.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 17.12.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Shri Siddharth Agarwal, Advocate For the Respondent/ राजèव कȧ ओर से Shri Subhro Das, Addl. CIT ORDER / आदेश Per Rajesh Kumar, AM: This is the appeal preferred by the assessee against the order of ld. Commissioner of Income Tax(Appeals)-20, Kolkata (hereinafter referred to as the Ld. CIT(A)”] dated 20.11.2023 for the AY 2013-14. 2. At the outset, we note that the appeal is time barred by 242 days for which the assessee has filed condonation petition along with affidavit of the assessee. We note that the assessee did not receive copy of the order passed by the Ld. CIT(A) as same 2 I.T.A. No.1937/Kol/2024 Assessment Year: 2013-14 Shanti Devi Gupta was uploaded in the income tax portal. It is only when the demand was pressed by the Department the assessee came to know about the disposal of appeal. The Counsel pointed that she came to know about the order having been passed on 20.02.2023. Thereafter the Counsel was appointed who prepared the appeal and it was finally filed with the tribunal with a delay of 242 days.The counsel for the assessee prayed that the delay may be condoned as the delay is attributable to the assessee nor assessee benefitted in any manner whatsoever by delayed filing of appeal. 3. The Ld. D.R on the other hand stated that reason explained by the assessee are not sufficient warranting condonation of delay. 4. After hearing both the parties and reasons cited before us as mentioned in the affidavit also filed by the assessee Smt. Shanti Devi Gupta, we are of the view that the delay is for bonafide reasons and accordingly is condoned. 5. Issue raised in ground no. 1 is against the order of Ld. CIT(A) dismissing the appeal as non-maintainable on the ground of late filing of appeal online when the assessee had filed the appeal in physical form on 21.03.2016 i.e. well within time. 6. We note that the assessment in this case was framed vide order dated 19.02.2016 u/s 143(3) making an addition of Rs. 2.00 crores in respect of money received by the assessee from relinquishment of the rights. According to AO, the deduction claimed by the assessee u/s 54F for investment in the residential house is not correct as even after passing of three years, no residential building was constructed. The said order was dismissed by the Ld. CIT(A) on the ground that the assessee has not filed any appeal on merit within the stipulated time. However, we note that the assessee had filed an appeal in physical form on 21.03.2016 which was well within the time. Under the said circumstances, we are not in a position to sustain the order of Ld. CIT(A). In our opinion, the ends of justice could be well served if the assessee is given one more opportunity to present its case before the Ld. CIT(A). Accordingly, the appeal of the assessee is allowed for statistical purposes. 3 I.T.A. No.1937/Kol/2024 Assessment Year: 2013-14 Shanti Devi Gupta 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 17th December, 2024 Sd/- Sd/- (Sanjay Garg /संजय गग[) (Rajesh Kumar/राजेश क ुमार) Judicial Member/ÛयाǓयक सदèय Accountant Member/लेखा सदèय Dated: 17th December, 2024 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Shanti Devi Gupta, C/o, Subhash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata- 700069 2. Respondent – ACIT, Circle-37, Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail) True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "