What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the reasons provided. The issues were restored to the file of the Ld. CIT(A) for adjudication on merits.

The assessee, an AOP, filed its return of income in the incorrect ITR form (ITR-7 instead of Form-5), leading to an adjustment by CPC. The appeal against this adjustment was filed with a significant delay.

What were the issues?

Whether the delay in filing the appeal against the CPC adjustment due to filing the return in an incorrect form should be condoned and the matter decided on merits.

Lions Club of Contai, Deshapran… vs I.T.O., Ward - 38(1), Purba… | s.250 | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “(SMC

Before: Shri Yogesh Kumar U.S&Shri Gopalan Gurusamy]

IN THE INCOME TAX APPELLATE TRIBUNAL “(SMC)” BENCH: KOLKATA [Before Shri Yogesh Kumar U.S, Judicial Member &Shri Gopalan Gurusamy, Accountant Member] I.T.A. No. 2368/Kol/2026 Assessment Year: 2020-21 Lions Club of Contai, Vs. ITO, Ward-38(1), Midnapur Deshapran

(PAN: AABAL 5654 M) ( अपीलाथ� ) Respondent / ��यथ� Appellant / Date of Hearing / 01.09.2026 सुनवाई क� �त�थ Date of 11.09.2026 Pronouncement/ आदेश उ�घोषणा क� �त�थ For the Appellant/ Shri Manish Tiwari, FCA �नधा�रती क� ओर से For the Respondent/ Shri Manab Adak, Sr. DR राज�व क� ओर से ORDER / आदेश Per Gopalan Gurusamy, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-Addl/JCIT(A)-1, Nashik (hereinafter referred to as the “Ld. CIT(A)”] passed u/s 250 of the Act dated 16.01.2026 for the AY 2020-21. 2. At the outset, we note that the appeals of the assessee are barred by limitation by 92 days. At the time of hearing the counsel of the assessee explained the reason for delay in filing the appeal. Considering the submissions made in the affidavit, the delay is condoned and the appeal is taken up for adjudication.

2 I.T.A. No.2368/Kol/2026 Assessment Year: 2020-21 Lions Club of Contai, Deshapran 3. The Ld. AR submitted that the assessee is an AOP, but wrongly filed return of income in the subject year in ITR Form no. 7 instead of Form-5; and which has resulted in an adjustment by CPC. Against the said adjustment appeal was filed with a delay of 1,177 days. The Ld. CIT(A) did not condone the delay and dismissed the appeal. It was submitted that the delay was not intentional and requested that the matter may be decided on merits.

After hearing both the parties and perusing the material available on record, we note that the assessee had filed the return of income in an incorrect form, i.e., ITR-7and consequently CPC raised demand of Rs. 1,23,117/- which is in dispute. It is seen that the Ld. CIT(A) dismissed the appeal for latches. The reasons for the delay was discussed at para 6.2 of the Ld. CIT(A). Considering the factual narration stated therein, we consider it fair to condone the delay in the interest of justice and we deem it appropriate to restore the issues to the file of Ld. CIT(A) with a direction to Ld. CIT(A) to adjudicate the issues afresh on merits. AS a result, the issues are restored to the file of Ld. CIT(A) for adjudication on merits.

In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 11th September, 2026 Sd/- Sd/-

(Yogesh Kumar U.S) (Gopalan Gurusamy) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 11th September, 2026 SM, Sr. PS

3 I.T.A. No.2368/Kol/2026 Assessment Year: 2020-21 Lions Club of Contai, Deshapran

Copy of the order forwarded to: 1. Appellant- Lions Club of Contai, Deshapran, Manoharchak, Contai, Purba Medinipur-721401 2. Respondent – ITO, Ward-38(1), Midnapur 3. Ld. CIT(A)- Addl/JCIT(A)-1, Nashik 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata

LIONS CLUB OF CONTAI, DESHAPRAN,PURBA MEDINIPUR vs. I.T.O., WARD - 38(1), PURBA MEDINIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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