AASTITVA JAIN FAMILY TRUST,ASHOKNAGAR vs. THE INCOME TAX OFFICER CPC BENGALURU, CPC BENGALURU

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ITA 413/AGR/2024Status: DisposedITAT Agra23 April 2025AY 2016-17Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee claimed the CPC wrongly calculated tax at the Maximum Marginal Rate. Citing a previous order for AY 2015-16 involving the same assessee, the Tribunal decided to restore the matter to the CIT(A) to reconsider the condonation of delay and, if condoned, adjudicate the appeal on merits.

What were the facts?

The assessee, a private discretionary trust, appealed an order related to AY 2016-17, which arose from an intimation under section 143(1). The initial appeal was dismissed by the CIT(A) due to a significant delay of 2176 days in filing for condonation.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for condonation of delay and whether the case should be restored for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 34(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AGRA

Before: HON’BLE SHRI SATBEER SINGH GODARA, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

(िनधा�रणवष� / Assessment Year: 2016-17) Aastitva Jain Family Trust Income-tax Officer, बनाम/ Ward No. 18, Subhash Ganj, Ashok Nagar. Vs. Ashok Nagar (MP). �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAFTA-1477-Q (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Subhash Jain (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 21-02-2025 घोषणाकीतारीख /Date of Pronouncement : 23-04-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2016-17 arises out of an order passed by learned Addl. / Joint Commissioner of Income Tax (Appeals), Mumbai [CIT(A)] on 26-08-2024 in the matter of an intimation issued by CPC u/s 143(1) on 19-10-2017. Aggrieved by computation of tax liability, the assessee preferred further appeal which was dismissed by Ld. CIT(A) for want of condonation of delay of 2176 days. Aggrieved, the assessee is in further appeal before us.

2.

The Ld. AR stated that the assessee is a private discretionary trust and CPC has wrongly calculated tax at Maximum Marginal Rate. The Ld. AR referred to the order of Agra Tribunal in assessee’s own case for AY 2015-16 vide dated 17-01-2025 restoring the matter back to the file of Ld. CIT(A) to reconsider condonation and if the delay is condoned, adjudicate the appeal on merits. The Ld. AR seeks similar directions. Accepting the same, we issue similar direction in this year.

3.

The appeal stand allowed for statistical purposes. Order pronounced u/r 34(4) of Income Tax (Appellate Tribunal) Rules, 1963.

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