ELECT AGENCIES PVT. LTD., ,KOLKATA V. ITO, WARD 10(1), , KOLKATA

ITA 1060/KOL/2025

AI Insights

This case involves an appeal by Elect Agencies Private Limited against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which dismissed the assessee's appeal on the grounds of delay. The appeal pertains to the Assessment Year 2011-2012. The assessee argued that there was no delay as the appeal was filed after obtaining a certified copy of the order. The revenue supported the decisions of the AO and CIT(A). The tribunal decided to restore the matter to the AO for a fresh examination on merits, emphasizing the need for the assessee to cooperate in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711913 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2011-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANJIB KUMAR PAUL
• Assessee Lawyers: MIRAJ D SHAH
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.1060/KOL/2025 (नििाारण वर्ा / Assessment Year :2011-2012) Elect Agencies Private Limited 142, gowala Bagan, Ashabari Apartment, Kolkata-700048 Vs ITO,Ward-10(1), Kolkata PAN No. : AACCE 6797 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Miraj D Shah, AR राजस्व की ओर से /Revenue by : Shri Sanjib Kumar Paul, Sr.DR सुनवाई की तारीख / Date of Hearing : 22/07/2025 घोषणा की तारीख/Date of Pronouncement : 22/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 09.01.2025 for the Assessment Year 2011-2012. 2. Shri Miraj D. Shah, ld AR appeared on behalf of the assessee. Shri Sanjib Kumar Paul, ld.Sr. DR appeared on behalf of the revenue. 3. It was submitted by the ld.AR that the assessee the ld. CIT(A) has dismissed the appeal of the assessee on account of delay, whereas it was submitted by the ld. AR that there is no delay, insofar as the appeal has been filed after obtaining the certified copy of the order. It was the further submission that the assessee may be given an opportunity to represent its case before the ld. Assessing Officer so that the assessee could be able to provide the required details to substantiate its case. 4. In reply, ld. Sr. DR supported the orders of the ld. AO and ld. CIT(A). Printed from counselvise.com ITA No.1060/KOL/2025 2 5. I have considered the rival submissions. It is noticed that the assessee has filed the appeal after obtaining the certified copy of the order of the Assessing Officer, therefore, there is no delay in filing of the appeal before the ld.CIT(A). it is further noticed that the assessee has not produced any details before the ld. Assessing Officer nor before the ld. CIT(A). This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. AO for adjudicating afresh on merits after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. AO positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 22/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 22/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "