ASTRO LEASING & FINANCE CO. PVT. LTD.,KOLKATA V. I.T.O., WARD - 7(1), KOLKATA, KOLKATA

ITA 1404/KOL/2024

AI Insights

The case involves Astro Leasing & Finance Co. Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals), NFAC, Delhi, for the Assessment Year 2015-16. The appellant's appeal was initially dismissed by the CIT(A) due to non-representation, attributed to technical issues in filing necessary details. The appellant argued that notices from the Assessing Officer were also not received due to being sent to an incorrect email address. The Tribunal found merit in the appellant's arguments, noting the procedural lapses in communication, and decided to restore the matter to the Assessing Officer for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470954 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ANINDYA KUMAR BANDOPADHYAY
• Assessee Lawyers: AKKAL DUDHWEWALA
• Keywords: Opportunity of being heard
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANAJY AWASTHI, ACCOUNTANT MEMBER ITA No. 1404/Kol/2024 Assessment Year: 2015-16 Astro Leasing & Finance Co. Pvt. Ltd. 31. Shakespeare Sarani, 2nd Floor, Room 209-210, Jasmine Tower, Kolkaeta-700017. (PAN: AAECA6681L) Vs ITO, Ward-7(1), Kolkata (Appellant) (Respondent) Present for: Appellant by : Shri Akkal Dudhwewala, FCA Respondent by : Shri Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR Date of Hearing : 26.03.2025 Date of Pronouncement : 26.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide Order No. ITBA/NFAC/S/250/2023- 24/1060049002(1) dated 24.01.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16. 2. Shri Akkal Dudhwewala, FCA appeared on behalf of the assessee and Shri Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. It was submitted by the Ld. AR that the assessee had attempted to file the details before the Ld. CIT(A) and due to some technical glitches, which were also intimated to the Ld. CIT(A) vide Acknowledgment No. 401884671220322, the same could not be filed. It was the submission that still the Ld. CIT(A) proceeded to dismiss the appeal of the assessee for non- 2 ITA No.1404/Kol/2024 Astro leasing & Finance Co. P. ltd. AY: 2015-16 representation. It was also the submission that even before the Assessing Officer, notices have not been received by the assessee in so far as the notices have been sent to the wrong e-mail address. It was the submission that the correct e-mail address has also been, updated details of which reads as under: 3 ITA No.1404/Kol/2024 Astro leasing & Finance Co. P. ltd. AY: 2015-16 4. It was the submission that in the interest of justice the issues in this appeal could be restored to the file of the Assessing Officer, where the assessee would be in a position to provide all the details. 5. In reply, the Ld. CIT, DR did not raise any serious objection. It was the submission that the assessee should have been more careful. 6. We have heard the rival submissions. It is noticed that the e-mails have been sent to the wrong e-mail address of the assessee. The correct e- mail address is available in the personal details as extracted above. Hence, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for re-adjudication, after granting adequate opportunity of being heard. 7. In the result, the appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court. Sd/- Sd/- (Sanjay Awasthi) (George Mathan) Accountant Member Judicial Member Dated: 26th March, 2025 JD, Sr. P.S. Copy to: 1. The Appellant: Astro Leasing & Finance Co. Pvt. Ltd. 2. The Respondent. ITO, Ward-7(1), Kolkata 3. CIT(A, NFAC, Delhi. 4. Pr. CIT 5. DR, ITAT, Kolkata. 6. Guard file. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "