LIFEWOOD TREXIM PVT. LTD.,KOLKATA V. I.T.O., WARD - 1(2), KOLKATA

ITA 1816/KOL/2025

AI Insights

The case involves Lifewood Trexim Private Limited appealing against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which was passed on 09.06.2025 for the Assessment Year 2017-2018. The appeal was initially dismissed by the CIT(A) due to being time-barred by 121 days. The assessee argued that the delay was due to non-service of the assessment order and issues with the registration of the director's signature on the Income Tax Portal. The Tribunal found merit in the assessee's arguments, noting the principles of natural justice, and decided to condone the delay and remit the case back to the CIT(A) for a decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785631 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 12-08-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Principle of natural justice

Judgement Text

" ITA No. 1816/KOL/2025 (A.Y. 2017-2018) Lifewood Trexim Private Limited 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1816/KOL/2025 Assessment Year: 2017-2018 Lifewood Trexim Private Limited,……….……Appellant 14C, M.D. Road, Kolkata-700007, W.B. [PAN:AACCL2326D] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-1(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Vinod Kumar Jain, A.R., appeared on behalf of the assessee Shri Mrinmay Basak, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: October 14, 2025 Date of pronouncing the order: October 30, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 09.06.2025 passed for Assessment Year 2017-2018. 2. The appeal is time barred by 121 days in filing the appeal by the assessee before the ld. CIT(Appeals). It was the submission of Printed from counselvise.com ITA No. 1816/KOL/2025 (A.Y. 2017-2018) Lifewood Trexim Private Limited 2 the ld. Counsel for the assessee before the Tribunal that the ld. CIT(Appeals) without condoning the delay dismissed the appeal in limine. The ld. Counsel further submitted that the assessee could not file the appeal in time before the ld. CIT(Appeals) due to non- servicing of the assessment order. Shri Raj Kumar Jha, Director of the assessee Company stated vide his Affidavit that the delay occurred due to non-registration of his signature, who is authorized signatory with the Income Tax Portal. The notice of demand and the assessment order was neither served nor attested by the Assessing Officer. The Assessing Officer has not intimated to the assessee via e-mail or through message about passing of the order. He pleaded before me to set aside the order passed by the ld. CIT(Appeals) and condone the delay of 121 days. He also prayed to remit the matter back to the file of ld. CIT(Appeals) to dispose of the matter on merit. 3. On the other hand, ld. Departmental Representative did not raise any objection if the matter is remitted back to the file of ld. CIT(Appeals) to decide it afresh. 4. Considering the facts and circumstances of the case, I am of the view that the delay occurred is only due to non-service of assessment order. By considering the totality of the facts and circumstances of the case, and in order to ensure the principle of natural justice, I am of the view that it is a fit case to condone the delay of 121 days in filing the appeal before the ld. CIT(Appeals). Therefore, I condone the delay and remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without Printed from counselvise.com ITA No. 1816/KOL/2025 (A.Y. 2017-2018) Lifewood Trexim Private Limited 3 any inference on the observations of earlier order passed by him and to decide it afresh on merit. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(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 are allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 30/10/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 30th day of October, 2025 Copies to :(1) Lifewood Trexim Private Limited, 14C, M.D. Road, Kolkata-700007, W.B. (2) Income Tax Officer, Ward-1(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) CIT(A), NFAC, 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. Printed from counselvise.com "