BANSIWALA DISTRIBUTORS PRIVATE LIMITED ,KOLKATA V. INCOME TAX OFFICER, WARD - 1(1), KOLKATA, KOLKATA

ITA 2302/KOL/2024

AI Insights

The case involves Bansiwala Distributors Pvt. Ltd., which appealed against the order of the CIT(A) for the assessment year 2008-09. The primary contention was the dismissal of their appeal by the CIT(A) in limine due to alleged delay. The assessee argued that there was no delay as the assessment order was not served upon them, and the appeal was filed immediately after receiving a certified copy of the order. The Tribunal agreed with the assessee's position, noting that the appeal was filed within the appropriate timeframe, and thus, set aside the CIT(A)'s order and restored the matter for fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 360644 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2008-2009
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRAKASHNATH BARNWAL
• Assessee Lawyers: ASHISH BANSAL
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No.2302/Kol/2024 Assessment Year: 2008-09 Bansiwala Distributors Pvt. Ltd. Ground Floor, 37, Chittaranjan Avenue, Kolkata-700007. (PAN: AADCB0768J) Vs. ITO, Ward-1(1), Kolkata (Appellant) (Respondent) Present for: Appellant by : Shri Ashish Bansal, AR Respondent by : Shri Prakash Nath Barnwal, CIT, DR Date of Hearing : 22.05.2025 Date of Pronouncement : 22.05.2025 O R D E R Per Bench : The captioned appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [in short “CIT(A)”] vide Appeal No. ITBA/NFAC/S/250/2024-25/1068812538(1) dated 19.09.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the assessment year 2008-09. 2. Shri Ashish Bansal, AR represented on behalf of the assessee and Shri Prakash Nath Barnwal, CIT, DR appeared on behalf of the revenue. 2 ITA No. 2302/Kol/2024 Bansiwala Distributors P. Ltd. AY: 2008-09 3. It was submitted by the Ld. AR that the appeal of the assessee has been dismissed in limine on account of delay. It was the submission that there was no delay in so far as the assessment order itself was not served upon the assessee and it was only after receiving a certified copy of the order that an appeal has been filed. It was the submission that there is no issue if the appeal is restored to the Ld. CIT(A) for re-adjudication. 4. In reply, the Ld. CIT, DR did not raise any serious objection in regard to the issue of restoration of appeal to the file of the Ld. CIT(A) for adjudicating afresh upon levying of cost. 5. We have considered the rival submissions and on perusal of the facts and circumstances of the case it clearly shows that the appeal of the assessee has been filed on the basis of the certified copy of the assessment order dated 26.05.2016. If such date is considered then there is no delay in filing the appeal before the Ld. CIT(A), so, we are inclined to accept the contention of the assessee that the Ld. CIT(A) has not adjudicated the issues on merit. As we have already held that there is no delay in filing the appeal before the Ld. CIT(A), we are of the view that the order of the Ld. CIT(A) deserves to be set aside and the issues are restored to the file of the Ld. CIT(A) for adjudication afresh on merits. 6. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order is dictated and pronounced in the open court. Sd/- Sd/- (Sanjay Awasthi) (George Mathan) Accountant Member Judicial Member Dated: 22nd May, 2025 JD, Sr. P.S. 3 ITA No. 2302/Kol/2024 Bansiwala Distributors P. Ltd. AY: 2008-09 Copy to: 1. The Appellant: Bansiwala Distributors Pvt. Ltd. 2. The Respondent- ITO, Ward-1(1), Kolkata. 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. DR, ITAT, Kolkata Bench, Kolkata 6. Guard file. True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "