AMARKANTAK INFRACON PVT. LTD.,KOLKATA V. ITO, WARD 9(1), KOLKATA

ITA 2338/KOL/2024

AI Insights

The case involves Amarkantak Infracon Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2015-2016. The appeal was initially delayed by 235 days due to operational disruptions caused by the second wave of COVID-19, during which the assessee's office was not fully functional, and the accountant failed to inform about the ex-parte order passed by the CIT(A). The Tribunal found merit in the assessee's request for condonation of delay, citing principles of natural justice, and remanded the case back to the CIT(A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669252 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOMNATH DAS BISWAS
• Assessee Lawyers: SUBASH AGARWAL
• Keywords: Condonation of delay; Opportunity of being heard; Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT ITA No.2338/KOL/2024 (न ि र् ध ा र ण व र् ा /Assessment Year : 2015-2016) Amarkantak Infracon Pvt. Ltd. C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suit 213, 2nd Floor, Kolkata-700069 Vs ITO, Ward-9(1), Kolkata PAN No. :AAKCA 5395 B (अ प ी ल ध र्थ ी /Appellant) .. (प्र त् य र्थ ी / Respondent) न ि र् ध ा र र त ी क ी ओर स े /Assessee by : Shri Subash Agarwal, Advocate र ध ज स् व क ी ओर स े /Revenue by : Shri Somnath Das Biswas, Sr. DR सुनवाई की तारीख / Date of Hearing : 20/05/2025 घोषणा की तारीख/Date of Pronouncement : 24/06/2025 आद े श / O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20.01.2024 passed for Assessment Year 2015-2016. 2. At the outset, on perusal of the appeal record, I find that the appeal of the assessee is barred by 235 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein that due to second wave of Covid-19 the office of the assessee was not functioning properly and the accountant who was looking after the tax matter skipped to inform about the passing of the ex-parte order by the ld.CIT(A) for which the assessee could not file appeal before the Tribunal within the stipulated time. He further submitted that the assessee is not having knowledge about the passing of the appellate order, ITANo.2338/KOL/2024 2 therefore, the delay was occurred and he pleaded to condone the delay and remand the matter back to the file of ld. CIT(A) to pass the order on merits. 3. On the other hand, ld. Sr. DR vehemently supported the orders of the authorities below. 4. I have heard the submissions of the parties and perused the material available on record. It is an admitted fact that the Assessing Officer has passed the assessment order u/s.143(3) of the Act. It is also an admitted fact that the assessee was not having knowledge about the passing of the appellate order due to second wave of Covid-19 during which the office of the assessee was not functioning properly, which occurred 235 days delay in filing the appeal before the Tribunal. Therefore, considering the facts and circumstances of the case and in order to meet the principle of natural justice, I am of the view that it is a fit case to condone the delay. Accordingly, I condone the delay of 235 days in filing the present appeal and proceed to decide the appeal. A perusal of para 5.0 of the order of the ld. CIT(A), it clearly shows that the assessee could not make compliance to the notices issued by the ld. CIT(A), resulting into dismissal of the appeal of the assessee due to non-submission of any documentary evidence. Therefore, looking to the facts and circumstances of the case and considering the prayer of the ld.AR of the assessee, I remit the matter back to the file of ld. CIT(A) with a direction to dispose off the case of the assessee on merits after providing sufficient opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(A), failing which the ld. CIT(A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes. ITANo.2338/KOL/2024 3 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 24/06/2025. Sd/- (DUVVURU RL REDDY) उपाध्यक्ष / VICE PRESIDENT कोलकाता Kolkata; दिनाांक Dated 24/06/2025 Prakash Kumar Mishra, Sr.P.S. आद े श क ी प्र न त ल ल प प अ ग्र े प र् त /Copy of the Order forwarded to : आद े श ध ि ु स ध र / BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "