THE KOLKATA PORT TRUST EMPLOYEES COOPERATIVE CREDIT SOCIETY LIMITED,KOLKATA vs. CENTRALIZED PROCESSING CENTRE, BENGALURU

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ITA 725/KOL/2025Status: DisposedITAT Kolkata16 June 2025AY 2023-24Bench: the Ld. CIT(A) that the delay was on account of the fact that the Senior Officer of the assessee society was also affected by Covid-19. It was also submitted before the Ld. CIT(A) that the Hon'ble Supreme Court has directed that the period of 15th March, 2020 to 28th February, 2022 is to be excluded for computing any period of limitation.3 pages

AI SummaryAllowed

Facts

The assessee filed appeals against the CIT(A)'s orders rejecting a deduction claim under Section 80P of the Income Tax Act for Assessment Years 2021-22 to 2023-24, on the grounds that the returns were filed belatedly. The assessee contended the delay was due to a senior officer's COVID-19 infection and the Supreme Court's extension of limitation periods.

Held

The Tribunal condoned the 7-day delay in filing the appeals, accepting the assessee's reasons. It held that the returns should not be treated as belated, as they were filed within the extended limitation period as per the Supreme Court's directives regarding the COVID-19 pandemic. The Tribunal directed the Assessing Officer to accept the Section 80P deduction claim and rejected the intimation issued under Section 143(1) to that extent.

Key Issues

Whether the delay in filing returns and appeals, attributed to Covid-19 and covered by the Supreme Court's limitation extension, should be condoned, and if the Section 80P deduction claimed in such returns should be allowed, overturning the rejection via Section 143(1) intimation.

Sections Cited

80P, 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 16/06/2025Pronounced: 16/06/2025

O R D E R Per George Mathan, JM : These are the appeals filed by the assessee against the separate orders, passed by the ld. Addl./JCIT(A)-2, Surat, all dated 23.01.2025, for the assessment years 2021-2022, 2022-2023 & 2023-2024, respectively.

All the three appeals of the assesse are barred by 07 days each. In this regard, the assesse has filed an application for condonation of delay supported with an affidavit stating therein the sufficient reasons for delay in filing the above appeals, which are not found to be false. This contention of the assesse has not been objected by the ld. Sr. DR. Accordingly, we condone the delay of 07 days each in filing the present appeals and the appeals of the assesse are admitted for hearing.

None represented on behalf of the assesse. Shri Kapil Mandal, Sr. DR appeared on behalf the assesse.