Daisy Technosoft Pvt.Ltd. (Now Dream Buildhome Pvt. Ltd), Kolkata V. OTP, WARD-2(2), KOLKATA. , Kolkata

ITA 1047/KOL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 4170 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 15-01-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 02-10-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA No. 1047/KOL/2023 Assessment Year: 2013-2014 Daisy Technosoft Pvt. Ltd. (Now Dream Buildhome Pvt. Ltd.) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 1047/KOL/2023 Assessment Year: 2013-2014 Daisy Technosoft Pvt. Ltd.,......................Appellant (Now Dream Buildhome Pvt. Ltd.), 14/3, Chhatawala Lane, 2 nd Floor, Kolkata-700012 [PAN: AACCD5953C] -Vs.- Income Tax Officer,..............................Respondent Ward-2(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Manish Tiwari, A.R., appeared on behalf of the assessee Shri P.P. Barman, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing : January 18, 2024 Date of pronouncing the order : January 25, 2024 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), ITA No. 1047/KOL/2023 Assessment Year: 2013-2014 Daisy Technosoft Pvt. Ltd. (Now Dream Buildhome Pvt. Ltd.) 2 National Faceless Appeal Centre (NFAC), Delhi dated 13.09.2023 passed for A.Y. 2013-14. 2. The assessee has taken seven grounds of appeal but in brief, the first preliminary grievance of the assessee is that ld. CIT(Appeals) has erred in construing that the appeal is time barred by 70 days and since the assessee failed to explain the delay by filing a valid application, this appeal deserves to be dismissed being time barred. 3. With the assistance of ld. Representatives, we have gone through the record carefully. It has been pointed out to us that the impugned assessment order was passed on 21.03.2016. This was the first year when on-line appeal was required to be filed. The assessee first filed the manual appeal, which was filed well within the time. The ld. CIT(Appeals) has issued a letter dated 06.06.2016 asking the assessee to file appeal online and accordingly the assessee has filed the appeal online before the ld. CIT(Appeals). Due to this procedural aspect, the alleged delay has been construed by the ld. CIT(Appeals). 4. On due consideration of the above facts, we are of the view that ends of justice would meet if we condone the alleged delay and remit this issue back to the file of ld. CIT(Appeals) for deciding the appeal on merit. ITA No. 1047/KOL/2023 Assessment Year: 2013-2014 Daisy Technosoft Pvt. Ltd. (Now Dream Buildhome Pvt. Ltd.) 3 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 25/01/2024. Sd/- Sd/- (Girish Agrawal) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 25 th day of January, 2024 Copies to :(1) Daisy Technosoft Pvt. Ltd., (Now Dream Buildhome Pvt. Ltd.), 14/3, Chhatawala Lane, 2 nd Floor, Kolkata-700012 (2) Income Tax Officer, Ward-2(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3)Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (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.