Kaushal Kumar Vs ITO (ITAT Kolkata)
Summary: The Kolkata Bench of the Income Tax Appellate Tribunal considered two appeals filed by the assessee for Assessment Years 2019-20 and 2020-21 against separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 09.03.2023. Since the issues involved in both appeals were common, the Tribunal heard them together and disposed of them through a common order.
The Registry reported that both appeals were barred by limitation by 866 days. The assessee, however, filed petitions seeking condonation of delay of 851 days. The assessee explained that the delay arose against the backdrop of the change in the legal position concerning deduction of belated employees’ ESI and EPF contributions following the Supreme Court’s decision in Checkmate Services (P.) Ltd. Vs. Commissioner of Income Tax-1. The assessee stated that subsequent decisions of the Mumbai ITAT in Master Polisher and the jurisdictional Kolkata ITAT in Payal Enterprise Vs DCIT gave rise to the belief that relief could still be available on a different legal basis. The assessee also relied upon the decision in Collector of Land Acquisition Vs. Mst. Katiji for condonation of delay.
After considering the petition, the Tribunal was satisfied that the assessee had a reasonable and sufficient cause and had been prevented from filing the appeals within the statutory period. The delay was accordingly condoned and the appeals were admitted for adjudication.
