SHUBHKARAN TRIVENI FOUNDATION,KOLKATA V. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA

ITA 503/KOL/2025

AI Insights

The case involves Shubhkaran Triveni Foundation, which appealed against an order by the ld. Addl/JCIT(A)-11, Delhi, for the assessment year 2022-2023. The primary issue was the dismissal of the assessee's appeal due to a delay in filing. The Tribunal noted that the assessee's reasons for the delay were plausible and that non-condoning the delay would disadvantage the assessee without causing any loss to the revenue. Furthermore, the Tribunal identified a procedural error in the intimation under section 143(1), which had not followed the required protocol for treating the corpus donation as income. Consequently, the Tribunal allowed the appeal, quashing the intimation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714726 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRINMOY BASAK

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.503/KOL/2025 (नििाारण वर्ा / Assessment Year. :2022-2023) Shubhkaran Triveni Foundation 1st Floor, 18 RN Mukherjee Road, Kolkata-700001 Vs ITO Ward-1(3), Exemption, Kolkata PAN No. : AAGTS 8480 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Mrinmoy Basak, Sr. DR सुनवाई की तारीख / Date of Hearing : 05/08/2025 घोषणा की तारीख/Date of Pronouncement : 05/08/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 16.01.2025 passed by the ld. Addl/JCIT(A)-11, Delhi for the assessment year 2022-2023. 2. None represented on behalf of the assessee. Shri Mrinmoy Basak, ld.Sr. DR appeared on behalf of the revenue. 3. The appeal of the assessee has been posted on multiple occasions and none represented on behalf of the assessee. As none represented on behalf of the assessee, therefore, the appeal of the assessee is being heard ex-parte qua the assessee. 4. A perusal of the order of the ld. Addl/JCIT(A) shows that the appeal of the assessee has been dismissed by the ld. Addl/JCIT(A) on account of delay. It is noticed that the intimation u/s.143(1) of the Act has been issued making an addition of Rs.44 lakhs received by the assessee towards corpus donation. Printed from counselvise.com ITA No.503/KOL/2025 2 5. Ld. Sr. DR vehemently supported the order of the ld. Addl/JCIT(A). 6. I have considered the submissions of the ld. Sr. DR and perused the orders of the authorities below. A perusal of the statement of facts filed by the assessee before the ld. Addl/JCIT(A) shows that in para 15 the assessee has given its reason for the delay of 85 days in filing the appeal. The reasons given by the assessee are plausible. Non-condoning the delay would be disadvantage to the assessee and condoning the delay would cause no loss to the revenue. Consequently, I am of the view that delay of 85 days in filing the appeal before the ld. Addl/JCIT(A) is liable to be condoned and I do so. A perusal of the facts of the present case clearly shows that the intimation u/s.143(1) of the Act has been issued without issuing the intimation as required under the first proviso to Section 143(1) of the Act. The reasons for the treatment of donation received by the assessee towards the corpus as income of the assessee, has not been intimated by the ld. CPC. This being so, I am of the view that the intimation suffers from infirmity which is incurable. Consequently, the intimation issued u/s.143(1) of the Act is unsustainable and the same stands quashed. 7. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 05/08/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 05/08/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.503/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 "