SHREE DIGAMBAR JAIN SAMITI TRUST,HOOGHLY V. ITO,WARD-1(1), HOOGHLY

ITA 124/KOL/2025

AI Insights

The case involves three appeals filed by the Shree Digambar Jain Samity Trust against the orders passed by the ld. Addl/JCIT(A)-1, Guwahati, for the assessment years 2013-2014, 2014-2015, and 2016-2017. The appeals were filed due to the non-disposal of a rectification application under section 154 of the Income Tax Act, which led to a significant delay of nearly 3539 days in filing the appeals before the ld. CIT(A). The Tribunal considered the precedents set in the assessment years 2015-2016 and 2017-2018, where similar issues were decided in favor of the assessee. The revenue did not object to the restoration of the issues to the ld. CIT(A) for re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714450 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SOMNATH DAS BISWAS
• Assessee Lawyers: B.C. JAIN

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 Nos.284, 123 & 124/KOL/2025 (नििाारण वर्ा / Assessment Year : 2013-14, 2017-15 & 2016-17) Shree Digambar Jain Samity Trust 35X Netaji Subhash Road, RISHRA West Bengal-700020 Vs ITO Ward-1(1), Hooghly PAN No. : AAKTS 4541 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri B.C.Jain, AR राजस्व की ओर से /Revenue by : Shri Somnath Das Biswas, Sr. DR सुनवाई की तारीख / Date of Hearing : 07/08/2025 घोषणा की तारीख/Date of Pronouncement : 07/08/2025 आदेश / O R D E R These three appeals are filed by the assessee against the separate orders passed by the ld. Addl/JCIT(A)-1, Guwahati, dated 23.01.2025, 30.12.2024 & 31.12.2024 for the assessment years 2013-2014, 2014-2015 & 2016-2017. 2. Shri B.C.Jain, ld.AR appeared on behalf of the assessee and Shri Somnath Das Biswas, ld. Sr. DR appeared on behalf of the revenue. 3. It was the submission of the ld.AR that against the intimation issued u/s.143(1) of the Act, the assessee had filed rectification application u/s.154 of the Act. It was the submission that as the rectification application was not disposed off the assessee had left with no other alternative but to file an appeal before the ld. CIT(A). It was the submission that this has caused a delay of nearly 3539 days. It was further submitted by the ld.AR that for the assessment year 2015-2016 and 2017-2018 there was no delay before the ld. CIT(A) and on identical issue the issue has already been held in favour of the assessee. It was the submission that if the delay is not condoned Printed from counselvise.com ITA No.284, 123 & 124/KOL/2025 2 then it would be injustice to the assessee, insofar as the issue is in favour of the assessee. It was the prayer that the delay may be condoned and the issues in all the three appeals may be restored to the file of the ld.CIT(A) for adjudication afresh on merits. 4. In reply, ld.Sr. DR did not raise any serious objection in restoring the issue to the file of ld. CIT(A) for readjudication on merits. 5. I have considered the rival submissions. As it is noticed that the issue raised has already been decided for the assessment year 2015-2016 and 2017-2018 by the ld. CIT(A) in favour of the assessee and not condoning the delay in filing the appeal for the impugned assessment year under consideration would lead to substantial injustice to the assessee. This being so, the reason given by the assessee for delay in filing the appeals before the ld. CIT(A) are found to be reasonable and therefore, the delay in all the appeals is hereby condoned and the issue in all the appeals is restored to the file of the ld. CIT(A) for readjudication on merits. 6. In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 07/08/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 07/08/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.284, 123 & 124/KOL/2025 3 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 "