A1 - ANIMALS COME FIRST,KOLKATA vs. I.T.O. (EXEMPTION) , WARD - 1(4), KOLKATA, KOLKATA

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ITA 1494/KOL/2024Status: DisposedITAT Kolkata15 January 2025AY 2019-2020Bench: SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) erred in dismissing the appeal in limine without considering the merits, as the assessee had sufficient cause for the delay in filing the appeal. The Tribunal remitted the matter back to the CIT(A) for disposal of the grounds on merits.

What were the facts?

The assessee, an Association of Persons, filed its return of income for AY 2019-20 showing a total income of Rs.2,26,570/-. The AO raised a demand of Rs.7,40,502/- through an intimation order under section 143(1) of the Income Tax Act, 1961. The assessee appealed to the CIT(A), who dismissed the appeal in limine due to delay in filing without considering the merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine on grounds of delay without adjudicating on merits, and whether the delay was justifiable due to reasons attributable to the tax consultant.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250,Section 139(1),Section 139(4A),Section 139(4),Section 12A(1)(d),Section 17B,Section 11

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

order

: January 15th, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the Ld. Addl./JCIT (Appeals)-1, Pune [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2019-20 dated 14.05.2024, which has been passed against the intimation order u/s 143(1) of the Act, dated 23.03.2021.

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