B.G.M. CONSORTIUM LIMITED,KOLKATA V. PCIT, KOLKATA 1, KOLKATA

ITA 2288/KOL/2025

AI Insights

The case involves B.G.M. Consortium Limited, which filed four appeals against the orders of the Pr.CIT, Kolkata-1, and the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment years 2011-2012 and 2012-2013. The appeals were initially delayed by 1592 days, for which the assessee filed a condonation application supported by an affidavit. The tribunal found the reasons for the delay to be sufficient and admitted the appeals. The main legal contention revolved around the non-response of the assessee to notices issued under section 263 of the Income-tax Act, 1961, and the subsequent assessment orders. The tribunal decided to restore the issues to the file of the Ld.PCIT for a fresh examination, providing the assessee an opportunity to present its case, conditional upon the payment of costs.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 791346 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: MIRAZ D. SHAH
• Keywords: Condonation of delay; Set aside; Opportunity of being heard
• Section: 263

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2287 & 2288/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) AND आयकर अपील सं/ITA No.1531 & 1532/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2011-2012 & 2012-2013) B.G.M. Consortium Limited, Room No.1014/145, 10th Floor, KIrishna Building, 224 AJC Bose Road, Kolkata West Bengal-700 017 Vs P.C.I.T. Kolkata-1/ ACIT, Circle-7(1), Kolkata PAN No. :AACCB 2065 R (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by Shri Miraz D. Shah, AR रधजस्व की ओर से /Revenue by : None सुनवाई की तारीख / Date of Hearing : 10/12/2025 घोषणा की तारीख/Date of Pronouncement : 10/12/2025 आदेश / O R D E R Per Bench : ITA Nos.2287 & 2288/Kol/2025 are the appeals filed by the assessee against the separate orders of the ld. Pr.CIT, Kolkata-1,both dated 27.03.2021 for the assessment years 2011-2012 & 2012-2013. ITA Nos.1531 & 1532/Kol/2025 are the appeals filed by the assessee against the separate orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 25.05.2023 for the assessment years 2011-2012 & 2012-2013 2. Out of four appeals, ITA Nos.2287 & 2288/Kol/2025 are filed belatedly by 1592 days. In this regard, the assessee has filed condonation Printed from counselvise.com ITA No.2287&2288&1531&1532/KOL/2025 2 application supported with affidavit stating sufficient reasons for condonation of delay which are not found to be false. Accordingly, we condone the delay of 1592 days delay each in both the appeals and both the appeals are admitted to be disposed off along with other appeals. 3. At the time of hearing, it was fairly agreed by the Ld. AR that the assessee has not responded to the notices issued u/s.263 of the Act. It was the prayer that the assessee may be granted one more opportunity to appear before the PCIT and explain its claims. The assessee has also filed letter mentioning as follows:- BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL \"A\" Bench, Kolkata In the matter of: ITA. No. 2287/Kol/2025 for AY 2011-12 ΙΤΑ. Νο.2288/Kol/2025 for AY 2012-13 ITA.No. 1531/Kol/2025 for AY 2011-12 ITA.No. 1532/Kol/2025 for AY 2012-13 PETITION FOR CONDONATION OF DELAY The Humble Petition of the Appellant Above Named MOST RESPECTFULLY SHEWETH: 1. That the appellant has filed four appeals before this Hon'ble Tribunal, out of which two appeals challenge the orders passed under section 263 of the Income-tax Act, 1961, and two appeals challenge the consequential assessment orders passed pursuant to the said orders under section 263 of the Act. 2. That there is a delay in filing all the above appeals before this Hon'ble Tribunal. The appellant has separately submitted detailed applications in each appeal, explaining the circumstances and reasons constituting sufficient cause for the delay. Printed from counselvise.com ITA No.2287&2288&1531&1532/KOL/2025 3 3. That the delay is neither deliberate nor intentional, but has occurred due to bona fide and unavoidable circumstances as set out in the respective condonation petitions. 4. That the appellant humbly prays that the delay in filing all four appeals may kindly be condoned in the interest of substantial justice. 5. That the appellant further submits that any reasonable cost which this Hon'ble Tribunal may deem fit and proper towards condonation of delay shall be accepted by the appellant, without prejudice to the merits of the appeals. PRAYER In view of the facts and circumstances stated hereinabove, the appellant most respectfully prays that this Hon'ble Tribunal may be pleased to: a. Condone the delay in filing all four appeals; and b. Pass such other order(s) as this Hon'ble Tribunal may deem fit and proper in the interest of justice. And for this act of kindness, the appellant, as in duty bound, shall every pray. Sd/- Anil Bhutoria Director 4. Considering the prayer of the assessee and as it its noticed that the assessee has not responded to the notices issued by the Ld.PCIT, in interest of justice, the issues in this appeal are restored to the file of the Ld.PCIT for granting the assessee another opportunity to represent its case before Ld.PCIT. This is subject to that the payment of cost of Rs.1,00,000/- (Rupees One Lakh only) for each of the assessment years, i.e. A.Y.s 2011-12 & 2012-13 payable by the assessee to the High Court Legal Services Committee, Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld.Pr. CIT at the first hearing. The assessee is also Printed from counselvise.com ITA No.2287&2288&1531&1532/KOL/2025 4 directed to cooperate with the ld. Pr.CIT in the readjudication proceedings, positively. With this direction the issues in this appeal are restored to file of the Ld.PCIT for adjudicating the issues after granting the assessee after granting the assessee adequate opportunity of being heard. 5. Thus, the appeals of the assessee in ITA Nos.2287&2288/Kol/2025 are partly allowed for statistical purposes. ITA Nos.1531&1532/Kol/2025 (AY : 2011-2012 & 2012-2013) 6. These two appeals filed by the assessee are against the order of the ld. CIT(A), NFAC thereby dismissing both appeals of the assessee holding that the assessee has opted for the Vivad Se Vishwas Scheme (VSVS) 2020. 7. It was submitted by the Ld.AR that the Ld.CIT(A) has dismissed the appeals of the assessee on the ground that the assessee has filed under the Vivad Se Biswas Scheme (VSVS) 2020. It was submitted that the assessee has not filed under Vivad Se Biswas Scheme. It has also the submission that these are appeals against the consequential orders to the orders passed u/s.263 of the Act by the PCIT. It was the submission that as the issues have been restored to the file of the Ld. PCIT, in the interest of justice, these appeals are liable to be allowed and the orders are quashed, insofar as the assessee would represent the matter before the Ld.PCIT in the proceedings u/s.263 of the Act. 8. Considering the submission of the assessee and also the considering the fact that the Ld.CIT(A) has erroneously dismissed the appeals of the assessee on the ground that the assessee has filed under Vivad Se Biswas Printed from counselvise.com ITA No.2287&2288&1531&1532/KOL/2025 5 Scheme, as also considering the facts that the orders passed u/s.263 of the Act have been set aside while dealing with the appeals of the assessee in ITA Nos.2287 & 2288/Kol/2025, passed today i.e. on 10.12.2025, the appeals filed by the assessee are allowed, insofar as the quantum assessment orders as consequence to the order passed u/s.263 of the Act itself have been set aside on account of the sending back the issues to the file of the Ld.PCIT for readjudicating the issues u/s.263 of the Act. 9. Thus, appeals of the assessee stands allowed. 10. In the result, appeals of the assessee in ITA Nos.2287&2288/Kol/2025 are partly allowed for statistical purposes and ITA Nos.1351&1352/Kol/2025 are allowed. Order dictated and pronounced in the open court on 10/12/2025. Sd/- (RAJESH KUMAR) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 10/12/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ 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// Printed from counselvise.com "