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Facts
The assessee claimed a deduction under Section 80P of the Act for Rs. 97,78,220/- in its return of income declaring Nil income. The return was processed under Section 143(1) and the claim was denied. The CIT(A) dismissed the appeal, holding that the claim was made under Section 80P(2)(f) instead of Section 80P(2)(a).
Held
The Tribunal held that the CIT(A) had dismissed the appeal on a technical ground due to a clerical mistake in mentioning the wrong sub-section of Section 80P. The Tribunal allowed the appeal for statistical purposes and remitted it back to the CIT(A) for fresh adjudication on merits.
Key Issues
Whether the appeal should be dismissed on a technicality of mentioning the wrong sub-section of Section 80P, or if it should be adjudicated on merits considering it a clerical error.
Sections Cited
80P, 143(1), 250, 80P(2)(f), 80P(2)(a)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]
ORDER / आदेश Per Pradip Kumar Choubey, JM:
This is the appeal preferred by the assessee against the order of Commissioner of Income Tax (Appeals)- Addl/JCIT(A)-12, Mumbai (hereinafter referred to as the Ld. CIT(A)] dated 02.01.2024 for AY 2019-20.
Assessment Year: 2019-20 Coal Employees Cooperative Credit Society Ltd. 2. It appears from the report of the registry that the appeal has been filed after a delay of 318 days for this the assessee has filed condonation petition., which are as follows- “An application for condonation of delay in filing appeal before the Ld. Tribunal against the order of the Ld. CIT(A). NFAC, dated 02.01.2024 relevant to AY: 2019-2020.
That an order was passed u/s 250 of the Act by the L.d. CIT(A). NFAC for the A.Υ.: 2019- 2020 on 02.01.2024 in connection with an appeal filed against intimation u/s 143(1) dated 12.12.2020.
That the last day filing the appeal was on or around 02.03.2024.
That the appeal was filed on 12.02.2025.
That there is a delay of around 318 days.
The delay is explained hereunder- a) That the assessee never received the physical copy of the order dated 02.01.2024 passed u/s 250. The assessee had provided the email id being amit 7242 @ gmail.com, in Form No. 35 which belonged to its tax consultant CA Amit Sarkar of S. Rudra & Co, Chartered Accountants. b) That the order was delivered in the emailed of the said Sri Amit Sarkar on or around 02.01.2024, but was located in the spam folder of his email in the last week of December, 2024 which was forwarded to us immediately. c) Thereafter, we contacted our regular counsel, Advocate Siddharth Agarwal of 1, Gibson Lane, Kolkata 700069 for filing an appeal before the Hon'ble Tribunal and handed over him all the relevant documents. His office prepared the appeal and filed it on 12.02.2025 in the office of the Tribunal. d) Thus, there is a reasonable cause for not filing appeal within time and it is humbly prayed that the delay of around 318 days may please he condoned and the case of your petitioner be heard on merit. In the circumstances, your petitioner prays that the delay in filing appeal before this Ld. Tribunal may kindly be condoned and the appeal be heard on merits or such order/orders be passed as this Ld. Tribunal deems fit and proper. And for this kind act out of kindness, your petitioner as in duty bound shall ever pray.” On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned.
Assessment Year: 2019-20 Coal Employees Cooperative Credit Society Ltd. 3. Brief facts of the case of the assessee is that the assessee filed return of income declaring total income at Nil. The assessee claimed deduction u/s 80P of the Act to the tune of Rs. 97,78,220/-. The return was processed u/s 143(1) and CPC computed the income of the assessee at Rs. 97,78,220/- denying the claim of deduction u/s 80P of the Act.
4. Aggrieved by the said intimation order, the assessee preferred an appeal before the Ld. CIT(A) wherein the appeal of the assessee has been dismissed by observing that the claim of assessee was made u/s 80P(2)(f) not clause Section 80P(2)(a) of the Act.
Being aggrieved and dissatisfied the assessee preferred before us.
5. The Ld. A.R has only prayed that the appeal of the assessee be restored to the file of the Ld. CIT(A) to pass an order afresh as there was only clerical mistake and that can be cured by the Ld. CIT(A).
The Ld. DR did not raise any objection in remitting the appeal back to the file of Ld. CIT(A) for fresh adjudication.
Upon hearing the submission of the counsel of the respective parties, we have perused the order of Ld. CIT(A) and find that the appeal of the assessee has been dismissed only on this ground that the assessee made claim of deduction u/s 80P(2)(f) though it should be claimed u/s 80P(2)(a). The Ld. CIT(A) has further held that the assessee has not correct the mistake on his part by filing revised return. Keeping in view the order passed as well as considering the submission of the assessee, we are remitting the appeal of the assessee before the Ld. CIT(A) to consider the facts of the assessee as there was clerical mistake. The Ld. CIT(A) is directed to consider the submission of the assessee and if the assessee entitled to get deduction u/s 80P(2)(a) of the Act, an order should be passed ignoring the mentioning of wrong section 80P(2)(f) of the Act. Accordingly the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 22nd May, 2025
Sd/- Sd/- (Rajesh Kumar/राजेश कुमार) (Pradip Kumar Choubey /�द�प कुमार चौबे) Accountant Member/लेखा सद�य Judicial Member/�या�यक सद�य Dated: 22nd May, 2025 SM, Sr. PS Copy of the order forwarded to: 1. Appellant- Coal Employees Cooperative Credit Society ltd., C/o, Shri Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata- 700069 2. Respondent – ITO, Ward-36(1), Kolkata 3. Ld. CIT(A)- Addl/JCIT(A)-12, Mumbai 4. Ld. PCIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)