SUDHA DHOOT,KOLKATA V. AO WARD 40(4), KOLKATA

ITA 268/KOL/2024

AI Insights

This case involves an appeal by Sudha Dhoot against the order of the Addl./JCIT(A)-12, Mumbai, which dismissed her appeal for the assessment year 2018-2019 on the grounds that her return of income was filed belatedly, beyond the prescribed time under section 139(1) of the Income Tax Act. Consequently, the carry forward loss was denied. The tribunal noted that no intimation as required under the first proviso to section 143(1) was issued to the assessee, leading to the quashing of the intimation under section 143(1).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714720 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRINMOY BASAK
• Keywords: Condonation of delay

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.268/KOL/2024 (नििाारण वर्ा / Assessment Year. :2018-2019) Sudha Dhoot, 29B, Rabindra Sarani, 3rd Floor, Room No.10E, WB-700001 Vs Assessing Officer Ward-40(4), Kolkata PAN No. : ADWPD 2538 F (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 16.10.2023 passed by the ld. Addl./JCIT(A)-12, Mumbai for the assessment year 2018-2019 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 is delayed by 55 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons which are plausible and not found to be false. Ld. Sr. DR also did not raise any serious objection in condoning the delay. Accordingly, the delay of 55 days is condoned and the appeal is admitted for hearing. 4. As the notice has been sent through RPAD, Email and also through the revenue and the acknowledgement of the notice having been served through the revenue by RPAD is available. As none represented on behalf Printed from counselvise.com ITA No.503/KOL/2025 2 of the assessee, therefore, the appeal of the assessee is being heard ex- parte qua the assessee. 5. A perusal of the order of the ld. Add/JCIT(A) shows that the ld. Addl/JCIT(A) has dismissed the appeal of the assessee on the ground that the return of income has been filed belatedly i.e. the return is beyond the time prescribed u/s.139(1) of the Act. Consequently the carry forward loss has been denied. A perusal of the assessment order shows that no intimation as required under the first proviso to Section 143(1) of the Act has been issued to the assessee. Ld. Sr. DR vehemently supported the orders 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. As it is noticed that the intimation u/s.143(1) of the Act has been issued without issuing intimation as required under the first proviso to Section 143(1) of the Act, it is held that 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 "