NUGEN ENGINEERING, Durgapur V. ACIT, Cir. I, , Durgapur

ITA 1446/KOL/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2675 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-04-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 26-12-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA No. 1446/KOL/2023 (A.Y. 2014-2015) Nugen Engineering 1 THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1446/KOL/2023 Assessment Year: 2014-2015 Nugen Engineering,......................................Appellant Matangini Hazra Bithi, Sail Co-Op. Complex, City Center, Benachity, Durgapur-713216, West Bengal [PAN:AAFFN0999Q] -Vs.- Assistant Commissioner of Income Tax,.....Respondent Circle-1, Durgapur, Aayakar Bhawan, City Center, Durgapur-713216, West Bengal Appearances by: Shri Babul Biswas, Advocate, appeared on behalf of the assessee Shri B.K. Singh, JCIT, Sr. D.R. appeared on behalf of the Revenue Date of concluding the hearing : April 10, 2024 Date of pronouncing the order : April 30, 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. 1446/KOL/2023 (A.Y. 2014-2015) Nugen Engineering 2 National Faceless Appeal Centre (NFAC), Delhi dated 16 th November, 2022 passed for assessment year 2014-15. 2. The Registry has pointed out that the appeal is time barred by 347 days. The assessee has filed an application for condonation of delay. With the assistance of ld. Representatives, we have gone through the reasons assigned by the assessee for explaining the delay in filing the appeal. The assessee has submitted that its appeal has been dismissed by the ld. CIT(Appeals) for want of prosecution without deciding it on merit. It has been further pleaded that the order of the ld. CIT(Appeals) was not served upon the assessee either physically or through electronical mode. It was just uploaded on the portal of the Income Tax Act, which was not noticed by the assessee. 3. On due consideration of the facts and circumstances, we are of the view that mere uploading of the order on the portal is not sufficient for construing the service of the order upon the assessee. It should have been sent to the assessee as per the Rules, namely physical or through e-mail. 4. A perusal of the impugned order would suggest that ld. CIT(Appeals) has dismissed the appeal for want of prosecution, which is contrary to the procedure contemplated in sub-section (6) of section 250. This section mandates the ld. CIT(Appeals) to determine the points in dispute and record reasons in support of the conclusion on those points. The ld. CIT(Appeals) was required to call for the assessment record and peruse it. Thereafter a ITA No. 1446/KOL/2023 (A.Y. 2014-2015) Nugen Engineering 3 decision has to be made. The assessment order has been passed under section 143(3). The ld. CIT(Appeals) failed to look into the facts and circumstances discussed by the ld. Assessing Officer while passing the impugned order. Considering this aspect, we deem it appropriate to condone the delay in filing the appeal and restore all these issues to the file of ld. 1 st Appellate Authority for fresh adjudication. 5. In view of the above, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 30/04/2024. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 30 th day of April, 2024 Copies to :(1 Nugen Engineering, Matangini Hazra Bithi, Sail Co-Op. Complex, City Center, Benachity, Durgapur-713216, West Bengal (2) Assistant Commissioner of Income Tax, Circle-1, Durgapur, Aayakar Bhawan, City Center, Durgapur-713216, West Bengal (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) CIT- , Kolkata ITA No. 1446/KOL/2023 (A.Y. 2014-2015) Nugen Engineering 4 (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.