KARUNANJALI TRANSPORT PVT. LTD.,KOLKATA V. I.T.O., WARD - 12(3), KOLKATA

ITA 15/KOL/2025

AI Insights

The case involves Karunanjali Transports Pvt. Ltd., the appellant, contesting an order from the Addl./Joint Commissioner of Income Tax (Appeals)-10, Delhi, for the Assessment Year 2015-16. The appeal was initially dismissed ex-parte by the ld. Addl./JCIT(Appeals) due to the absence of the assessee at the hearing. The assessee later filed an affidavit explaining the delay in filing the appeal, attributing it to unawareness of the hearing and the resultant order. The ITAT, considering the circumstances and the principles of natural justice, decided to remit the case back to the ld. Addl./JCIT(Appeals) for a fresh decision, cautioning the assessee to cooperate promptly in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668823 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

" ITA No. 15/KOL/2025 (A.Y. 2015-2016) Karunanjali Transports Pvt. Ltd. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 15/KOL/2025 Assessment Year: 2015-2016 Karunanjali Transports Pvt. Ltd.,…...………Appellant 22C, Manohar Pukur Road, Kalighat, Kolkata-700029 [PAN:AACCK9740N] -Vs.- Income Tax Officer,……………………….…….Respondent Ward-12(3), Kolkata, P-7, Chowringhee Square, Esplanade, Kolkata-700069 Appearances by: Shri Miraz D. Shah, A.R., appeared on behalf of the assessee Shri Susanta Saha, Addl. CIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 25, 2025 Date of pronouncing the order: June 26, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Addl./Joint Commissioner of Income Tax (Appeals)-10, Delhi dated 5th September 2024 passed for Assessment Year 2015-16. 2. The appeal is time barred by 34 days in filing the appeal by the assessee. However, the Director of the assessee-Company filed ITA No. 15/KOL/2025 (A.Y. 2015-2016) Karunanjali Transports Pvt. Ltd. 2 an affidavit dated 23rd June, 2025 saying that the assessee was not aware of any notices of hearing and the order passed by the ld. CIT(Appeals). When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 34 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, I am inclined to condone the delay of 34 days. Hence the delay is condoned. 4. The contention of the ld. Counsel for the assessee is that the ld. Addl./JCIT(Appeals) dismissed the appeal of the assessee ex- parte without going into the merit of the case. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals). 5. On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to appear before the ld. Addl./JCIT(Appeals). Therefore, the ld. Addl./JCIT(Appeals) has no other option except dismissing the appeal and he pleaded to uphold the order passed by the ld. Addl./JCIT(Appeals). ITA No. 15/KOL/2025 (A.Y. 2015-2016) Karunanjali Transports Pvt. Ltd. 3 6. I have heard both the sides and perused the material available on record. The ld. Counsel for the assessee filed an affidavit mentioning the reasons for delay in filing the appeal before the ITAT. Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, I remit the matter back to the file of ld. Addl./JCIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. Addl./JCIT(Appeals) failing which the ld. Addl./JCIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26/06/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 26th day of June, 2025 Copies to :(1) Karunanjali Transports Pvt. Ltd., 22C, Manohar Pukur Road, Kalighat, Kolkata-700029 ITA No. 15/KOL/2025 (A.Y. 2015-2016) Karunanjali Transports Pvt. Ltd. 4 (2) Income Tax Officer, Ward-12(3), Kolkata, P-7, Chowringhee Square, Esplanade, Kolkata-700069 (3) Addl./JCIT(A)-10, 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. "