What did the Tribunal hold?

The Tribunal found merit in the assessee's contention that due to lack of proper representation and a small delay, the appeal was dismissed without proper consideration. Therefore, the matter was remanded back to the CIT(A).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal as barred by limitation without considering the condonation of a small delay and providing an opportunity of being heard.

Seraphim School, Hooghly vs ITO | ITAT Kolkata 2018

Q: What were the facts?

The assessee, a partnership firm running a school, filed its return of income. The Assessing Officer made additions on account of disallowance of deferred revenue expenditure and donations. The assessee's appeal before the CIT(A) was dismissed ex-parte as barred by limitation due to a delay of 6 days.

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

Before: Shri P.M. Jagtap, AM]

order

: March 21, 2018 ORDER

PER P.M. JAGTAP, AM

This appeal filed by the assessee is directed against the order of Ld. CIT (Appeals) – 6, Kolkata dated 24.01.2017 passed ex-parte dismissing the appeal of the assessee by treating the same as barred by limitation.

The assessee in the present is a partnership firm which is engaged in the business of running a School. The return of income for the year under consideration was filed by it on 30.09.2011 declaring a total income of Rs. 73,791/-. In the assessment completed under section 143(3) of the Act vide an order dated 19.03.2014, the total income of the assessee was determined by the A.O. at Rs. 2,29,950/- after making the addition of Rs. 1,48,824/- on account of disallowance of deferred revenue expenditure and Rs. 7,335/- on account of disallowance of donation and subscription paid.

Assessment Year: 2011-12 Seraphim School 3. Against the order passed by the A.O. under section 143(3), an appeal was preferred by the assessee before the Ld. CIT(A) who dismissed the same vide his appellate order dated 24.01.2017 passed ex-parte by treating it as barred by limitation since there was no application filed by the seeking condonation of the delay of 6 days in filing the said appeal. Aggrieved by the order of the Ld. CIT(A), the assessee has preferred this appeal before the Tribunal.

I have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the learned counsel for the assessee, the assessee firm is a small assessee who is running a play school. He has also submitted that the assessee firm at the relevant time had nobody to look after its tax affairs and its case, therefore, was not properly represented before the Ld. CIT(A) and even the application for condonation of small delay of 6 days in filing the appeal before the Ld. CIT(A) was not filed. He has contended that one more opportunity may be given to the assessee in the interest of justice by sending the matter back to the Ld. CIT(A) for reconsideration. Keeping in view all the facts and circumstances of the case, I am inclined to accept this contention of the learned counsel for the assessee and since the Ld. DR has not raised any objection in this regard, I set aside the impugned order passed by the Ld. CIT(A) ex-parte and remit the matter back to him for disposing of the appeal of the assessee afresh after giving one more opportunity to the assessee of being heard. As undertaken by the learned counsel for the assessee, the assessee shall forthwith file an application for condonation of delay of its appeal before the Ld. CIT(A) and shall

Assessment Year: 2011-12 Seraphim School extend all the cooperation to the Ld. CIT(A) in order to enable him to dispose of the appeal expeditiously.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order Pronounced in the Open Court on 21st March, 2018.

SERAPHIM SCHOOL,HOOGHLY vs. ITO, WARD 1(3), HOOGLY, HOOGHLY

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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