ALLIED BESCO (JV),KOLKATA V. .ACIT, CIRCLE - 32, KOLKATA, KOLKATA

ITA 1114/KOL/2024

AI Insights

The case involves Allied Besco (Jv), the appellant, contesting an ex-parte order from the National Faceless Appeal Centre, Delhi, for the Assessment Year 2018-19. The appellant faced delays in responding to notices due to illness and unfamiliarity with digital communication methods during the COVID-19 pandemic, leading to non-attendance in hearings. The Tribunal acknowledged the procedural lapses and the impact of the pandemic on the assessee's ability to respond, thus deciding to set aside the CIT (A)'s order and remand the case back to the AO for a fresh assessment.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473946 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJA SENGUPTA
• Assessee Lawyers: SASWATI MITRA DUTTA; RAJASHREE DUTTA; ARS
• Keywords: Set aside
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.1114/KOL/2024 (Assessment Year: 2018-19) Allied Besco (Jv) C/O M/S. Besco Ltd. Foundry, 7th Floor, Poonam Building, 5/2, Russel Street, Kolkata-700071, West Bengal Vs. ACIT, Circle, 10B, Middleton Row, Kolkata-700071, West Bengal (Appellant) (Respondent) PAN No. AADAA3076G Assessee by : Shri Saswati Mitra Dutta & Ms. Rajashree Dutta, Ars Revenue by : Shri Raja Sengupta, DR Date of hearing: 11.12.2024 Date of pronouncement : 16.12.2024 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 20.12.2023 for the AY 2018-19. 02. At the outset, we note that there is a delay of 86 days in filing the appeal before the Tribunal by the assessee and assessee moved a condonation petition along with the evidences as regards illness of authorized signatory due to which the appeal could not be field within the stipulated time. We note that this is a case of AOP (Association of Person) and the assessee has explained the delay of each and every day of delay in filing the appeal. We consider the reasons to be Page | 2 ITA No.1114/KOL/2024 Allied Besco (JV); A.Y. 2018-19 sufficient and bonafide and condone the delay. Accordingly, we admit the appeal for adjudication. 03. The ld. Counsel for the assessee pointed out that the orders have been framed by the authorities below, ex-parte when the assessee failed to respond on various dates fixed for hearing. The ld. AR submitted that the assessment was framed u/s 144 read with section 143(3A)(3B) of the Act vide order dated 08.04.2021 by the AO. Similarly, the appellate order was passed by the ld. CIT (A) on 20.12.2023, dismissing the appeal of the assessee in limine. The ld. AR submitted that the proceedings before both the authorities could not be attended as the notices were not served physically but on ITBA portal and also sent through email to the assessee with which the assessee was not conversant with. The ld. AR submitted that the assessee could not access the notices issued by the lower authorities and therefore, the proceedings remained unattended. The ld. AR therefore, prayed that in the interest of justice and fair play the assessee may kindly be allowed one more opportunity to present its case before the ld. AO by restoring this appeal to the file of the ld. Assessing Officer. 04. On the other hand, the ld. DR left the issue at the wisdom of the Bench. 05. After hearing the rival contentions and perusing the materials available on record, we find that the assessment in this case was framed during Covid period and hence , the assessee could not respond the various notices issued during the assessment proceedings. Similarly, before he ld. CIT (A) also the appeal of the assessee was dismissed ex-parte, in limine when the assessee was failed to appear on various dates due to non-accessibility of the Page | 3 ITA No.1114/KOL/2024 Allied Besco (JV); A.Y. 2018-19 notices issued by the appellate authority. Under these circumstances and facts, we are inclined to set aside the order of ld. CIT (A) and restore the appeal to the file of the ld. AO with a direction to decide the same denovo after giving reasonable opportunity of hearing to the assessee. The appeal of the assessee is allowed for statistical purposes. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16.12.2024. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:16.12.2024 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "