HANUMANT NIKETAN PVT. LTD.,KOLKATA V. ITO, WARD-5(1), KOLKATA

ITA 2683/KOL/2024

AI Insights

The case involves Hanumant Niketan Private Ltd, which filed appeals against the orders of the CIT(A) for the assessment years 2012-2013 and 2013-2014. The appeals were delayed by 457 days, for which the assessee provided a plausible reason, leading to the condonation of delay. The CIT(A) had previously noted non-cooperation from the assessee in responding to notices. The ITAT, considering the circumstances, decided to restore the matter to the AO for fresh adjudication, emphasizing the need for the assessee to cooperate and provide necessary documentation. The tribunal also imposed costs due to the assessee's earlier non-cooperation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314560 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NICHOLAS MURMU
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2683 & 2684/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2012-2013 & 2013-2014) Hanumant Niketan Private Ltd Ideal Centre, 9, AJC Bose Road, 1st Floor, Park Street, Kolkata Vs ITO, Ward-5(1), Kolkata PAN No. :AACCH 1017 M (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Miraj D. Shah, AR रधजस्व की ओर से /Revenue by : Shri Nicholas Murmu, Sr. DR सुनवाई की तारीख / Date of Hearing : 06/05/2025 घोषणा की तारीख/Date of Pronouncement : 06/05/2025 आदेश / O R D E R Per Bench : These two appeals filed by the assessee are against the separate orders, 27.07.2023 & 11.01.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment years 2012-2013 & 2013- 2014. 2. Shri Miraj D. Shah, AR appeared on behalf of the assessee. Shri Nicholas Murmu, Sr. DR appeared on behalf of the revenue. 3. Both appeals of the assessee are delayed by 457 days each. In this regard, the assessee has filed an application for condonation of delay in both the appeals along with affidavit stating sufficient reasons which are plausible reasons and not found to be false. Accordingly, the delay of 457 days each in filing both the appeals by the assessee is condoned and both appeals are disposed off accordingly. ITA No.2683&2684/Kol/2024 2 4. At the outset, on perusal of the impugned order passed by the Id. CIT(A) at para 4 for the assessment year 2012-2013, shows that the ld. CIT(A) has issued notices to assessee but the assessee has not cooperated in the appellate proceedings. Similarly, the assessee has not responded to the notices issued by the ld. CIT(A) for A.Y.2013-2014 also. However, before us ld. AR requested that one more opportunity may be granted to the assessee so that the assessee would be able to produce all the required documents before the ld. CIT(A) to substantiate its both the cases before the AO. Accordingly, in the interest of justice, we restore the issues in both the appeals to the file of Id. AO for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.50,000/-(Rupees Fifty Thousand only) in ITA No.2683/Kol/2024 and Rs.25,000/-(Rupees Twentyfive Thousand only) in ITA No.2684/Kol/2024. The above respective amounts shall be payable by the assessee to the Legal Aid Services, 3rd Floor of the 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. AO at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. AO for both the assessment years under consideration shall stand confirmed. ITA No.2683&2684/Kol/2024 3 5. In the result, both appeals of the assessee are partly allowed for statistical purposes subject to above directions. Order dictated and pronounced in the open court on 06/05/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 06/05/2025 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// "