CONQUER BARTER PVT. LTD.,KOLKATA V. I.T.O., WARD - 9(3), KOLKATA

ITA 1782/KOL/2025

AI Insights

The case involves Conquer Barter Private Limited, the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-2013. The primary issue was the dismissal of the appellant's appeal by the CIT(A) due to a delay in filing, which was attributed to the non-service of the assessment order by the Assessing Officer. The Tribunal found that the delay was justifiable under the circumstances and emphasized the importance of natural justice, leading to the decision to remit the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786407 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 07-08-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Principle of natural justice

Judgement Text

" ITA No. 1782/KOL/2025 (A.Y. 2012-2013) Conquer Barter Private Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1782/KOL/2025 Assessment Year: 2012-2013 Conquer Barter Private Limited,……….……Appellant 42, Sir Hari Ram Goenka Street, Kolkata-700007, W.B. [PAN:AADCC8378F] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-9(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Avijit Ghosal, Advocate, appeared on behalf of the assessee Shri Sanjib Kumar Paul, Addl. Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: November 19, 2025 Date of pronouncing the order: November 21, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 11.06.2025 passed for Assessment Year 2012-2013. Printed from counselvise.com ITA No. 1782/KOL/2025 (A.Y. 2012-2013) Conquer Barter Private Limited 2 2. The appeal is time barred by 57 days in filing the appeal by the assessee before the ld. CIT(Appeals). It was the submission of the ld. Counsel for the assessee before the Tribunal that the ld. CIT(Appeals) without condoning the delay dismissed the appeal in limine. The ld. Counsel further submitted that the assessee could not file the appeal in time before the ld. CIT(Appeals) due to non- servicing of the assessment order. Ld. Counsel for the assessee also submitted that the ld. Assessing Officer did not feel it necessary to serve the assessment order to the assessee. The Assessing Officer has not intimated to the assessee via e-mail or through message about passing of the order. He pleaded before me to set aside the order passed by the ld. CIT(Appeals) and condone the delay of 57 days. He also prayed to remit the matter back to the file of ld. CIT(Appeals) to dispose of the matter on merit. 3. On the other hand, ld. Departmental Representative did not raise any objection if the matter is remitted back to the file of ld. CIT(Appeals) to decide it afresh. 4. Considering the facts and circumstances of the case, I am of the view that the delay occurred is only due to non-service of assessment order. By considering the totality of the facts and circumstances of the case, and in order to ensure the principle of natural justice, I am of the view that it is a fit case to condone the delay of 57 days in filing the appeal before the ld. CIT(Appeals). Therefore, I condone the delay and remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him Printed from counselvise.com ITA No. 1782/KOL/2025 (A.Y. 2012-2013) Conquer Barter Private Limited 3 and to decide it afresh on merit. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21/11/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 21st day of November, 2025 Copies to :(1) Conquer Barter Private Limited, 42, Sir Hari Ram Goenka Street, Kolkata-700007, W.B. (2) Income Tax Officer, Ward-9(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) CIT(A), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. Printed from counselvise.com "