SASHA ASSOCIATION FOR CRAFT PRODUCERS, KOLKATA,KOLKATA vs. I.T.O., WARD - 1(3), EXEMPTION, KOLKATA, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCHES “SMC”, KOLKATA
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.1259/KOL/2024
Assessment Year : 2017-18
Sasha Association for Craft Producers,
1C, Chatu Babu Lane,
CIT Road, Kolkata – 700014
West Bengal
PAN : AABTS5580N
V/s ITO, Ward-1(3),
Exempt,
Kolkata
Appellant
Respondent
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal pertaining to Assessment Year 2017-
18 at the instance of assessee is directed against the order dated
05.08.2023 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) which in turn is arising out of Assessment Order dated 30.12.2019
passed u/s. 143(3) of the Act.
At the outset, Ld. Counsel for the assessee submitted that the appeal is time barred by 243 days before the Tribunal. He referred to the condonation petition filed by the Executive Director of the assessee society and submitted that the assessee society has not received any mail or SMS. It was only on 29.05.2024 that the assessee society came to know that the Assessee by : Shri Sunil Surana, AR Revenue by : Shri Kapil Mondal, Addl. CIT Date of hearing : 26.11.2024 Date of pronouncement : 05.02.2025 Sasha Association for Craft Producers order u/s.250 of the Act has been passed by the ld.CIT(A). The delay if any caused was beyond the control of assessee. In the backdrop of these facts, the Ld. Counsel for the assessee prayed for condoning the delay. 3. I have carefully gone through the averments made in the condonation petition and find that there was ‘reasonable cause’ which prevented the assessee in filing the appeal within the stipulated time. Therefore, the delay of 243 days in preferring the appeal before the Tribunal is condoned by virtue of decision of Hon’ble Supreme Court in the case of Collector Land 4. Facts of the case in brief are that the assessee is a Society established in the year 1988 and duly registered with the