KRISHNA PHARMA DISTRIBUTORS,KOLKATA V. ITO, WARD 22(2), , KOLKATA

ITA 856/KOL/2025

AI Insights

Krishna Pharma Distributors filed four appeals against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment years 2017-2018 and 2018-2019. The appeals were initially dismissed by the CIT(A) due to delay in filing. The assessee provided reasons for the delay in the statement of facts, which were not considered by the CIT(A). The Tribunal found the reasons for the delay plausible and decided to condone the delay and restore the appeals to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 669452 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: P.N. BARNWAL
• Assessee Lawyers: MIRAJ D. SHAH
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA Nos.856/KOL/2025(AY: 2017-18) आयकर अपील सं/ITA Nos.857/KOL/2025(AY: 2017-18) आयकर अपील सं/ITA Nos.858/KOL/2025(AY: 2018-19) आयकर अपील सं/ITA Nos.859/KOL/2025(AY: 2018-19) Krishna Pharma Distributors Ground Floor, Gandhi Building 44, Ezra Street, Bagri Market, Kolkata-700001 Vs ITO, Ward-22(2), Kolkata PAN No. :AAJFK 8757 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओि से /Assessee by : Shri Miraj D. Shah, AR िाजस्व की ओि से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 24/06/2025 घोषणा की तारीख/Date of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, JM : These are four appeals filed by the assessee against the separate orders all dated 16.08.2024, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment years 2017-2018 & 2018- 2019. 2. Shri Miraj D Shah, ld. AR appeared on behalf of the assessee and Shri P.N.Barnwal, ld.CIT-DR appeared on behalf of the revenue. 3. At the out, ld. AR of the assessee submitted that ld. CIT(A) has dismissed the appeals of the assessee on account of delay. It was the submission that in the statement of facts, the assessee has provided the reasons for delay. However, the ld. CIT(A) has not considered the same. It was also submitted that the delay may kindly be condoned and the ITA No.856-859/Kol/2025 2 assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details to substantiate its case for the year under consideration before the ld. CIT(A). 4. In reply, Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of CIT(A) would be, in fact, giving the assessee a second round which should not be granted. 5 We have considered the rival submissions. A perusal of the impugned order passed by the Id. CIT(A) in all the cases under consideration, shows that the ld.CIT(A) has dismissed the appeals of the assessee on account of delay. Though as per the ld. CIT(A) that the assessee in column No.14 has mentioned as no delay, however, a perusal of the statement of facts submitted in Form No.35, the assessee has categorically explained in regard to delay in filing all the four appeals before the ld. CIT(A), which are found to be plausible. Considering the facts and circumstances of the case and in the interest of justice, we condone the delay in filing all the four appeals before the ld. CIT(A) and restore the issues in all the appeals to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. Thus, all the four appeals of the assessee are partly allowed for statistical purposes. ITA No.856-859/Kol/2025 3 6. In the result, appeals of assessee are partly allowed for statistical purposes. Order pronounced in the open court on 25/06/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 25/06/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपित/Copy of the Order forwarded to : आदेशािुसाि/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "