BASUDA SAMABAY KRISHI UNNYAN SAMITY LTD.,BURDWAN vs. I.T.O., WARD - 2(1), BURDWAN

ITA 1437/KOL/2026Status: DisposedITAT Kolkata21 September 2026AY 2018-20197 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal has not yet decided on the substantive issues of the appeal as the provided text is incomplete and only presents the grounds of appeal and the procedural history leading to the ITAT. The grounds raised by the assessee primarily focus on seeking condonation for a procedural lapse (non-filing of return within the due date) and attributing it to the remote location, uneducated members, and lack of guidance. The Tribunal's decision on the merits of the additions made by the AO (Rs. 63,95,615 under Section 68 r.w.s 115BBE and Rs. 5,48,508 as Business Income) and the disallowance of Section 80P deduction is not recorded. The operative directions and the ratio decidendi are therefore not available from the given extract. The issue of whether the Tribunal has jurisdiction to entertain the appeal, given the acknowledged procedural lapse, is implicitly raised by the assessee's first ground.

What were the facts?

The assessee, Basuda Samabay Krishi Unnyan Samity Ltd, filed a return of income for Assessment Year 2018-19 declaring an income of Rs. 59,388. The case was selected for scrutiny. The Assessing Officer (AO) passed an assessment order on 27.03.2023 under Section 147 read with Section 144B of the Income-Tax Act, 1961. The AO made an addition of Rs. 63,95,615 under Section 68 read with Section 115BBE of the Act, after disallowing the deduction claimed under Section 80P. Additionally, Rs. 5,48,508 was treated as Business Income. The assessee appealed to the CIT(A), whose order dated 25.02.2026, passed by the National Faceless Appeal Centre (NFAC), Delhi, dismissed the appeal. The assessee is now appealing to the Income Tax Appellate Tribunal (ITAT).

What were the issues?

1. Whether the Tribunal has the jurisdiction to entertain the appeal when the assessee acknowledges a procedural lapse of non-filing the Income Tax return within the due date for Assessment Year 2018-19, given the facts and circumstances of the case? (Question of law and fact, concerning procedural compliance and eligibility for appeal). Assessee's Contention: The assessee argues that there was only a single procedural lapse, which was the non-filing of the Income Tax return within the due date. They seek forgiveness for this inadvertent act, citing that the society is situated in a remote village, its members are marginal cultivators, mostly uneducated, and unaware of income tax laws and acts, with no guidance provided. The assessee's second ground is incomplete in the provided text. Revenue's Contention: The revenue's contentions are not recorded in the provided judgment text.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 68,Section 115BBE,Section 80P

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated 25.02.2026 of the Office of the National Faceless Appeal Centre (NFAC), Delhi passed under Section 147r.w.s144 of the Assessment Year 2018-19 of the Income-Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

The brief facts of the case of the assessee is that the assessee here in after appellant

The order continues below.

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