DISHARI SOCIAL WELFARE AND DEVELOPMENT TRUST,DUBRAJPUR vs. CIT(EXEMPTION), KOLKATA

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ITA 220/KOL/2025Status: DisposedITAT Kolkata25 June 2025AY 2023-243 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the assessee had shown inability to produce documents before the CIT(E) and had not complied with notices. In the interest of justice, the issues are restored to the file of the CIT(E) for fresh adjudication after granting the assessee adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against the CIT(Exemption)'s order for AY 2023-24, which was delayed by 272 days. The original order was passed after the assessee failed to produce required documents despite receiving notices. The Tribunal condoned the delay in filing the appeal.

What were the issues?

Condonation of delay in filing the appeal; and whether the case should be remanded to the CIT(E) for readjudication due to the assessee's non-production of documents and alleged lack of proper opportunity.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

Hearing: 24/06/2025Pronounced: 25/06/2025

O R D E R

Per George Mathan, JM :

1.

This is an appeal filed by the assessee against the order dated 07.02.2024 of the ld. CIT(Exemption), Kolkata, for the assessment year 2023-2024.

2.

None appeared on behalf of the assessee. Shri Raja Sengputa, ld. CIT-DR appeared on behalf of the revenue. 3. The appeal of the assessee is time barred by 272 days. In this regard, the assessee has filed an application for condonation of delay. Though affidavit justifying the delay of 272 days in filing the appeal is not placed in the file, however, the same is uploaded in the e-filing portal of the Tribunal. The reasons given in the affidavit seem to be plausible and not found to be false. Therefore, considering the facts and circumstances of the case, we condone the delay of 272 days and the appeal of the assessee is admitted for hearing.

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