M/S. LAXMIPATI DEALERS PVT. LTD.,KOLKATA V. D.C.I.T., CC-2(3), KOLKATA

ITSSA 91/KOL/2025

AI Insights

The case involves M/s Laxmipati Dealers Private Limited, which filed three appeals against the orders of the Ld. Commissioner of Income Tax (Appeals), Kolkata-26, all passed on 21.01.2025, under Section 250 of the Income Tax Act, 1961. The appeals were initially delayed due to the non-receipt of hearing notices by the assessee, which they claimed went to spam. The tribunal found merit in the assessee's request for another chance to present their case, considering the circumstances of the non-receipt of notices and the substantive justice involved. The Departmental Representative did not object to the remand of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786698 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 16-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside; Opportunity of being heard
• Section: 271(1)(c)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER IT(SS)A 91/Kol/2025 Assessment Year 2013-14 IT(SS)A 92/Kol/2025 Assessment Year 2015-16 & IT(SS)A 93/Kol/2025 Assessment Year 2017-18 M/s Laxmipati Dealers Private Limited, 6/3, Palm Avenue, Ballygunge, S.O. West Bengal - 700019 [PAN: AABCL5250H] ……..…...…………….... Appellant vs. DCIT Central Circle 2(3), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata - 7000107 ................................ Respondent Appearances by: Assessee represented by : Robin Maheshwari, ACA Department represented by : P.N. Barnwal, CIT, DR Date of concluding the hearing : 18.11.2025 Date of pronouncing the order : 19.11.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. This is a batch of 3 appeals in which there is a delay in filing of the same. The delay has been requested to be condoned as under: “I, Harshvardhan Singh Rathore S/o Arjun Singh aged about 32 years, residing at Lakhao Churu Rajasthan 331001 do hereby solemnly affirm and declare on oath as under: 1. That at present, I have been working for M/s Laxmipati Dealers Private Limited Printed from counselvise.com 2 IT(SS)A 91-93/Kol/2025 M/s Laxmipati Dealers Pvt. Ltd. in the capacity of director of the company and hence competent to swear this affidavit. 2. That in this respect, it is stated that the Appellate Order u/s 250 of Income Tax Act, 1961 dated 21.01.2025 relating to A.Y 2013-14 was passed ex-parte by the Ld. CIT(A), Kolkata -26. In the said Order, it was mentioned that several Hearing Notices u/s 250 of Income tax Act, 1961 was issued vide email to furnish written submissions along with necessary details. 3. That no notice of hearing from CIT(A), Kolkata-26 was received vide email. It may be the case that the most emails automatically go to SPAM, as such same was not received. 4. That thus, unaware of the hearing notices which were issued from the office of CIT(A), appellate order passed us 250 dated 21.01.2025 came to our notice when we received hearing notice dated 20.08.2025 against the penalty proceeding u/s 271(1)(c) pf the Income Tax Act, 1961. Then order u/s 250 dated 21.01.2025 was downloaded from the income tax portal on 20.08.2025. Since the order u/s 250 was passed on 21.01.2025 as such the appeal before Hon'ble ITAT could not be filed within time limit prescribed. 5. That on the advice of our tax consultants, we are filing appeal before the Hon'ble ITAT against the ex-parte order passed by the CIT(A), Kolkata-26 on 21.01.2025, for getting justice although there is the delay of 170 days. 6. That the petitioner shall be duty bound and highly grateful & obliged if the appeal before the Hon'ble ITAT may kindly be filed. Verification I, Harshvardhan Singh Rathore, the above-named deponent do hereby verify that the above contents are true to the best of my knowledge and belief.” 1.1 Considering the reasons given in the said petition, all the three appeals are admitted for adjudication after condonation of the said delay. These three appeals are being taken up for adjudication through a single order since they pertain to the same assessee 2. These three appeals arise from orders of the Ld. Commissioner of Income Tax (Appeals), Kolkata-26, [hereafter “the Ld. CIT(A)”], all passed on 21.01.2025, under Section 250 of the Income Tax Act, 1961 (hereafter “the Act”). 2.1 Right at the outset, the Ld. AR for the assessee pleaded that all these cases were decided exparte of the assessee by the Ld. CIT(A). It was the submission that the assessee did not receive any of the notices issued by Printed from counselvise.com 3 IT(SS)A 91-93/Kol/2025 M/s Laxmipati Dealers Pvt. Ltd. the Ld. CIT(A) and only came to know about such an order when penalty proceedings were initiated by the Ld. AO. It was the submission that the assessee may be given another chance to present the facts before the Ld. CIT(A) as the assessee had a good case on merit. 2.2 The Ld. DR relied on the orders of authorities below and stated that there would be no objection in case the matter was to be remanded. 3. We have carefully considered the documents before us and have heard the Ld. AR /DR. Considering the totality of facts and circumstances of these three cases, it is felt that in the interests of substantive justice, the impugned orders in these three cases deserve to be set aside and remanded back to the file of Ld. CIT(A) for fresh adjudication. While adjudicating these matters during remand proceedings, Ld. CIT(A) would give adequate opportunity of being heard to the assessee. 4. In result, all these appeals are allowed for statistical purposes. Order pronounced on 19.11.2025 Sd/- Sd/- (George Mathan) (Sanjay Awasthi) Judicial Member Accountant Member Dated: 19.11.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "