DUNIGRAM JANA KALYAN SAMITY ,BIRBHUM vs. DCIT/CPC, BENGALORE

आयकर अपीलीय अधिकरण,“एस.एम.सी” न्यायपीठ, कोलकाता

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA

श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
Dunigram Jana Kalyan Samity
Margram, Birbhum, W.B.
Vs DCIT/CPC, Bangalore
PAN No. :AAAAD 3235 B

(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

नििााररती की ओर से /Assessee by : Shri Sumit Ghosh, AR
राजस्व की ओर से /Revenue by : Shri Mrinmay Basak, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
07/07/2025
घोषणा की तारीख/Date of Pronouncement
:
07/07/2025

आदेश / O R D E R

This is an appeal filed by the assessee against the order dated
03.04.2023, passed by the ld.CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, for the assessment year 2017-2018. 2. Shri Sumit Ghosh, ld. AR appeared on behalf of the assessee and Shri Mrinmay Basak, ld.Sr. DR appeared on behalf of the revenue.
3. It was submitted by the ld. AR of the assessee that the appeal of the assessee is delayed by 675 days for which the assessee has filed necessary affidavit. The delay was on account of health issues of the Secretary. Considering the affidavit and the reason which are found to be reasonable and plausible, the delay of 675 days in filing the present appeal by the assessee is condoned and appeal is disposed off on merits.

ITANo.960/KOL/2025

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4. It was submitted by the ld. AR that the ld.CIT(A) has dismissed the appeal of the assessee on the ground that the appeal is against the condonation of delay in filing Form 10B u/s.119(2)(b) of the Act and the ld.CIT(A) cannot adjudicate the issues insofar as an order u/s.119(2)(b) of the Act is not an appealable order. The assessee has filed its return of income on 02.06.2017 and there was delay in filing Form 10B, therefore, exemption has not been granted. A rectification application has been filed on 24.07.2019 and the same came to be rectified partially vide an order dated 06.08.2019. It was the submission that the assessee has challenged the order passed u/s.154 of the Act dated 06.08.2019. It was the submission that the assessee has also mentioned before the order of the ld.CIT(E) u/s.119(2b) of the Act. It was the submission that the ld. CIT(E) may be directed to adjudicate the order passed u/s.154 of the Act dated
06.08.2019. 5. In reply, ld. Sr. DR submitted that the assessee has filed the appeal against the order passed u/s.119(2b) of the Act, which is not an appealable order u/s.246A of the Act. It was the submission that he relied on the order of the ld. CIT(A).
6. I have considered the rival submissions. A perusal of the facts of the present case clearly shows that the Form 35 being filed before the ld.
CIT(A) reads as under :-

ITANo.960/KOL/2025

ITANo.960/KOL/2025

ITANo.960/KOL/2025

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29.04.2022 shows that this is an order passed u/s.119(2)(b) of the Act which reads as under:-

ITANo.960/KOL/2025

ITANo.960/KOL/2025

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9. Thus, clearly the order u/s.154 of the Act has been passed after considering the condonation. A perusal of the grounds raised by the ld. AR of the assessee before the ld. CIT(E) shows that the assessee is challenging the order passed u/s.154 of the Act. However, the appeal before the Tribunal, is against the order of the ld. CIT(A), NFAC. Form 35
shows that the impugned order referred to in Form 35 is the order passed u./s.119(2)(b) of the Act. The order u/s.154 of the Act is not the impugned order. It is mentioned in the ground that it has not been made in the impugned order. The assessee can challenge one appeal against one order. Unfortunately, the assessee has not filed appeal against the order u/s.154 of the Act before the ld.CIT(A). This being so, I do not find any reason to interfere in the order of the ld. CIT(A). Consequently, the appeal of the assessee is dismissed.
10. In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court on 07/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 07/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशािुसार/ BY ORDER,

(