M/s. Tulsyan Cans & Cardboards Pvt. Ltd. , Kolkata V. DCIT,Cir-4(1), kol, Kolkata

ITA 460/KOL/2023

AI Insights

The case involves M/s Tulsyan Cans & Cardboards Pvt. Ltd, the appellant, contesting an order from the National Faceless Appeal Centre (CIT(A)), which dismissed their appeal on the grounds of being barred by limitation. The appellant argued that the dismissal was erroneous as the appeal was initially filed manually before the requirement for electronic filing was enforced. The Tribunal found that the CIT(A) had not considered the manually filed appeal and incorrectly calculated the limitation period from the date of electronic filing. Consequently, the Tribunal condoned the delay and remanded the case back to the CIT(A) for a decision on the merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128324 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 25-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Period of limitation; Time period of passing order; Set aside
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय एवं Įी मनीष बोरड, लेखा सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.460/Kol/2023 Assessment year: 2013-14 M/s Tulsyan Cans & Cardboards Pvt. Ltd......................................Appellant 5A, Robinson Street, Kolkata-700017. [PAN: AAACT9375L] vs. DCIT, Circle-4(1), Kolkata.................................................................Respondent Appearances by: Shri Arvind Agarwal, Advocate, appeared on behalf of the appellant. Shri Kapil Mondal, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : July 26, 2023 Date of pronouncing the order : July 26, 2023 आदेश / ORDER संजय गग[, ÛयाǓयक सदèय ɮवारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 15.03.2023 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. counsel for the assessee has invited our attention to the impugned order of the CIT(A) to submit that the appeal of the assessee has been dismissed by the CIT(A) holding the same as being barred by limitation. 3. The ld. counsel has submitted that the appeal of the assessee is not barred by limitation. That earlier, as per the applicable procedure the appeal before the CIT(A) was filed manually on 22.04.2016. However, I.T.A No.460/Kol/2023 Assessment year: 2013-14 M/s Tulsyan Cans & Cardboards Pvt. Ltd 2 thereafter the amendment was brought in the Income Tax Act, whereby, the appeal before the CIT(A) was required to be filed electronically. The assessee was also required to file the appeal electronically which was filed by the assessee on 08.06.2016. That the ld. CIT(A) totally ignored the appeal filed manually by the assessee, however, not counted the limitation period from the electronically filing of the appeal and thereby dismissed the appeal of the assessee being barred by limitation. The ld. counsel has submitted that there was no intentional delay on the part of the assessee, rather, the delay if any was counted by the CIT(A) is on account of aforesaid circumstances which were beyond the control of the assessee. 4. Considering the above submissions of the ld. counsel for the assessee, the delay if any in filing the appeal before the CIT(A) is hereby condoned. The impugned order of the CIT(A) is set aside with a direction to pass a fresh order on merits after giving opportunity to the assessee treating the appeal before him as filed within the limitation period. 5. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 26 th July, 2023. Sd/- Sd/- [डॉÈटर मनीष बोरड /Dr. Manish Borad] [संजय गग[ /Sanjay Garg] लेखा सदèय /Accountant Member ÛयाǓयक सदèय /Judicial Member Dated: 26.07.2023. RS Copy of the order forwarded to: 1. M/s Tulsyan Cans & Cardboards Pvt. Ltd 2. DCIT, Circle-4(1), Kolkata 3. CIT(A)- 4. CIT- , I.T.A No.460/Kol/2023 Assessment year: 2013-14 M/s Tulsyan Cans & Cardboards Pvt. Ltd 3 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches