Goldwin Tracon Pvt. Ltd., Mumbai V. DCIT, Circle-6(1), Kolkata, Kolkata

ITA 545/KOL/2022

AI Insights

The case involves Goldwin Tracon Pvt. Ltd., the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, for the Assessment Year 2009-10. The primary contention was the ex-parte nature of the CIT(A)'s decision, which the assessee argued did not allow for a fair presentation of their case. The Tribunal found merit in the assessee's request to be heard and thus set aside the CIT(A)'s order, remanding the case back for a thorough re-examination on its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132611 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: B
• Next Hearing Date: 18-01-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 25-09-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Set aside
• Section: 250; 119

Judgement Text

| आयकर अपीलीय अिधकरण ᭠यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 545/Kol/2022 Assessment Year: 2009-10 Goldwin Tracon Pvt. Ltd. ISC Compound Janta Market,LBS Marg Bhandup(W) Mumbai - 400078 [PAN : AABCG7693R] Vs DCIT, Circle-6(1), Kolkata अपीलाथᱮ/ (Appellant) ᮧ᭜ यथᱮ/ (Respondent) Assessee by : Shri Miraj D. Shah, A/R Revenue by : Shri P.P. Barman, Addl. CIT, D/R सुनवाई कᳱ तारीख/Date of Hearing : 19/01/2023 घोषणा कᳱ तारीख /Date of Pronouncement: 16/02/2023 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dt. 31/03/2022, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), for Assessment Year 2009-10. 2. The Registry has pointed out that the appeal is time barred by 119 days. The assessee has filed a petition for condonation of delay duly explaining the reasons for delay thereby. After going through the same, we are convinced that the assessee was prevented by sufficient cause from filing the appeal in time. In view of this, the delay is condoned and the appeal is admitted. 3. Though the assessee has raised as many as seven grounds, at the outset the ld. Counsel for the assessee invited our attention to the impugned order of the ld. CIT(A) to submit that the same is an ex-parte order. The ld. Counsel for the assessee further submitted that the assessee has a fair case on merits and he may be allowed to make his submissions and furnish the I.T.A. No. 545/Kol/2022 Assessment Year: 2009-10 Goldwin Tracon Pvt. Ltd. 2 required details before the ld. CIT(A). The ld. D/R has not objected to the same. 4. In view of this, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for deciding the issues afresh on merits in accordance with law. Needless to say that CIT(A) will give adequate opportunity to the assessee to present its case. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 16 th February, 2023 at Kolkata. Sd/- Sd/- (SANJAY GARG) (DR. MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated 16/02/2023 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय ᮧितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Kolkata