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

PDF · subscribers
ITA 123/KOL/2025Status: DisposedITAT Kolkata07 August 2025AY 2014-15Bench: SHRI GEORGE MATHAN (Judicial Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the issue had already been decided in favor of the assessee by the CIT(A) for assessment years 2015-2016 and 2017-2018. Finding the assessee's reasons for the delay in filing appeals before the CIT(A) reasonable, and to prevent substantial injustice, the Tribunal condoned the delay and restored all three appeals to the file of the CIT(A) for fresh adjudication on merits.

What were the facts?

The assessee filed rectification applications under Section 154 of the Act against intimations issued under Section 143(1), which were not disposed of. This led the assessee to file appeals before the CIT(A) with a significant delay of approximately 3539 days. The assessee sought condonation of delay, citing that identical issues had already been decided in their favor for other assessment years by the CIT(A).

What were the issues?

Whether the significant delay in filing appeals before the CIT(A) should be condoned and the matter restored for fresh adjudication on merits, especially when the substantive issue has already been decided in the assessee's favor for other assessment years.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 07/08/2025Pronounced: 07/08/2025

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 123 & 124/KOL/2025 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.

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →