SUBHAMOY GHOSH. ,KOLKATA vs. CIT(A), ITD, KOLKATA, KOLKATA

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ITA 920/KOL/2023Status: DisposedITAT Kolkata07 February 2024AY 2017-18Bench: SHRI SANJAY GARG (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the deficiency pointed out by the CIT(A) had been rectified by the assessee. Therefore, in the interest of justice, the matter was remitted back to the CIT(A) for a fresh, meritorious consideration.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-admission due to a deficiency in not paying the tax on returned income or providing payment particulars. The assessee later provided challans showing the required tax was deposited prior to the CIT(A)'s order.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-admission due to a deficiency in tax payment particulars when the tax was subsequently paid.

Which sections of the Income-tax Act were involved?

Section 249(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: SHRI SANJAY GARG & SHRI GIRISH AGRAWAL

For Appellant: Shri Amit Maharia, AR
For Respondent: Shri B. K. Singh, JCIT, Sr. DR
Hearing: 01.02.2024Pronounced: 07.02.2024

Present for: Appellant by : Shri Amit Maharia, AR Respondent by : Shri B. K. Singh, JCIT, Sr. DR Date of Hearing : 01.02.2024 Date of Pronouncement : 07.02.2024 O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, vide order No. ITBA/NFAC/S/250/2023-24/1054148674(1) dated 05.07.2023 passed against the Assessment order by AO, CPC u/s.147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 31.03.2022 for AY 2017-18.

2.

In the present appeal, assessee has raised as many as seven grounds of appeal. The moot point before us from these grounds of appeal is in respect of dismissal of appeal by Ld. CIT(A) by holding that assessee failed to remove the deficiency resulting into non- admission of the appeal filed by the assessee in view of provisions contained in section 249(4) of the Act. Thus, holding appeal being not maintainable on account of deficiency noted as, “tax on returned income not paid/particulars of payment not mentioned.” 2.1. In this respect, from the perusal of order of Ld. CIT(A), we observe that Ld. CIT(A) upon verification of Form 35 filed by the assessee, had noted the aforesaid deficiency which was intimated to the assessee. The deficiency pertained to tax on returned income not paid/particulars of payment not mentioned. However, assessee failed to remove the deficiency pointed to him. According to the Ld. CIT(A), the appeal filed by the assessee could not be admitted as it was not maintainable u/s. 249(4) and was thus dismissed. 2.2. On a specific query by the Bench to the Ld. Counsel for the assessee, for deposit of tax on the returned income, it was pointed out by the Ld. Counsel that assessee had deposited the required tax vide two challans, first being of Rs.17,00,000/- deposited with ICICI Bank on 30.04.2022 with challan Sl. No. 62108, second challan of Rs.1,19,250/- was deposited with State Bank of India on 30.04.2022 with challan no. 16743. Copies of these challans are placed in the paper book at pages 40 and 41.

3. It is worth noting the fact that these challans have been deposited prior to the disposal of appeal by the Ld. CIT(A) vide order dated 05.07.2023. The fact of depositing of challan by the assessee is not controverted by the revenue. Accordingly, in the interest of justice and fair play, we find it proper to remit the matter back to the file of Ld. CIT(A) since the deficiency pointed out by him has now been removed. Ld. CIT(A) is directed to take up the matter meritoriously by passing a speaking order after taking into consideration the submissions and explanations furnished by the assessee. Needless to say that assessee be given reasonable opportunity of being heard to represent its case. Accordingly, appeal of the assessee is allowed for statistical purposes.

4.

In the result, appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open court on 07th February, 2024 Sd/- Sd/- (Sanjay Garg) (Girish Agrawal) Judicial Member Accountant Member

Dated: 07th February, 2024 JD, Sr. P.S.

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