M/S. SALTLAKE ENERGY PVT. LTD.,NAGPUR, MAHARASHTRA V. .I.T.O., WARD - 5(1), KOLKATA, KOLKATA

ITA 1338/KOL/2024

AI Insights

Saltlake Energy Pvt. Ltd. filed appeals against the orders of the CIT(A) for the assessment years 2009-10 and 2010-11, which were ex parte due to the assessee's non-appearance. The assessee claimed that they did not receive physical notices of the hearing dates, and the emails sent by the CIT(A) went to their spam folder, leading to the non-receipt of the final orders and the subsequent delay in filing the appeals. The Tribunal found merit in the assessee's arguments and decided to give them another opportunity to present their case before the CIT(A).

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 298962 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2024
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside

Judgement Text

"आयकर अपीलीय अिधकरण, कोलकाता पीठ ‘B’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rakesh Mishra, Accountant Member I.T.A. Nos.1337 & 1338/Kol/2024 Assessment Year: 2009-10 & 2010-11 Saltlake Energy Pvt. Ltd. .………. Appellant H No. 240, Ambazari Layout, Nagpur Maharashtra-440010. (PAN: AADCS5605F) vs. ITO, Ward-5(1), Kolkata ……..… Respondent Appearances by: Shri Miraj D. Shah, AR appeared on behalf of the Appellant Shri A. Kundu, CIT DR & Shri P. P. Barman, Sr. DR appeared on behalf of the Respondent Date of concluding the hearing: September 12, 2024 Date of pronouncing the order: December 17, 2024 आदेश / ORDER Per Sanjay Garg, Judicial Member : Both the captioned appeals have been preferred by the assessee against the separate orders evenly dated 17.10.2023 of the Ld. Commissioner of Income Tax, (Appeal), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “Ld. CIT(A)”] passed u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for AYs 2009-10 and 2010-11. 2. The appeals are barred by limitation of 181 days. A separate application for condonation of delay has been filed. 3. At the outset, the Ld. Counsel for the assessee has invited our attention to the impugned orders of the Ld. CIT(A) in both the appeals to submit that the same are ex parte orders of the Ld. CIT(A). The Ld. Counsel has further submitted that no notice of the dates of hearing before the Ld. CIT(A) was ever received by the assessee in physical mode. 2 ITA No. 1337-1338/Kol/2024 Saltlake Energy Pvt. Ltd. AYs 2009-10 & 2010-11 That the alleged notices were sent through e-mail which went to spam box of the assessee’s mail and could not be noticed, resulting into non- appearance of the assessee before the Ld. CIT(A). It has been further submitted that even the assessee did not receive the final order of the Ld. CIT(A) resulting into the aforesaid delay in filing the appeals. The Ld. Counsel, therefore, has submitted that the assessee may be given an opportunity to present its case before the Ld. CIT(A). 4. After considering the rival submissions of the Ld. Representatives of the parties, the delay in filing the present appeals is hereby condoned. We are of the view that the interest of justice will be well served if the assessee is given an opportunity to present its case before the Ld. CIT(A). The impugned orders of the Ld. CIT(A) are accordingly, set aside and the matter in both the appeals is restored to the file of the Ld. CIT(A). It is directed that the assessee will duly check its e-mail box regarding notices, if any, sent by the Ld. CIT(A) regarding dates of hearing and will promptly appear and present its case as and when called for by the Ld. CIT(A). With the above observations, both the appeals of the assessee are treated as allowed for statistical purposes. 5. In the result, both the appeals of the assessee stand allowed for statistical purposes. Order is pronounced in the open court on 17.12.2024. Sd/- Sd/- [Rakesh Mishra] [Sanjay Garg] लेखा सद˟/Accountant Member Ɋाियक सद˟/Judicial Member Dated: 17.12.2024. JD Sr. P.S 3 ITA No. 1337-1338/Kol/2024 Saltlake Energy Pvt. Ltd. AYs 2009-10 & 2010-11 Copy of the order forwarded to: 1. Appellant – M/s. Saltlake Energy Pvt. Ltd. 2. Respondent – ITO, #Ward-5(1), Kolkata 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. CIT(DR), True Copy By Order Assistant Registrar, ITAT, Kolkata "