MAJAHELP NETWORK MARKETING PVT. LTD.,SURAT, GUJARAT V. INCOME TAX OFFICER, WARD-10(2), KOLKATA

ITA 656/KOL/2025

AI Insights

The case involves Majahelp Network Marketing Pvt. Ltd, the appellant, contesting an order from the CIT(A), which dismissed their appeal due to a delay in filing. The assessee argued that the delay should be excused based on a Supreme Court order suspending the Limitation Act during the COVID-19 pandemic. However, the Tribunal noted that the assessee did not provide any specific details or previous orders from the Supreme Court that would justify the delay for the period in question. The Tribunal emphasized the absence of a condonation petition and the lack of response from the assessee to the notices issued by the CIT(A). Consequently, the Tribunal dismissed the appeal, affirming the CIT(A)'s decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708861 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Assessment Year: 2012-2013
• Laws Referred To: Limitation Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PAMPA RAY
• Assessee Lawyers: MEHUL SHAH
• Keywords: Condonation of delay

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.656/KOL/2025 (नििाारण वर्ा / Assessment Year :2012-2013) Majahelp Network Marketing Pvt. Ltd 772/2, Block No.1040 & 1051/B, Industrial Plot of Moje Tadkeshwar SO : Surat, Gujarat-394170 Vs ITO, Ward-10(2), Kolkata PAN No. :AAECM 1188 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Mehul Shah, AR राजस्व की ओर से /Revenue by : Smt. Pampa Ray, JCIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 14.01.2025 for the Assessment Year 2012-2013. 2. Shri Mehul Shah, ld.AR appeared on behalf of the assessee and Smt. Pampa Ray, ld. Sr.DR appeared on behalf of the revenue. 3. It was submitted by the ld.AR that the ld. CIT(A) has dismissed the appeal of the assessee without condoning the delay in filing the appeal. It was the submission that the assessment order was served on the assessee on 02.08.2021 and the appeal has been filed on 08.05.2021. It was the submission that in the statement of facts the assessee has not mentioned that there is a delay in filing the appeal, insofar as the Hon’ble Supreme Court in its suo moto Writ Petition in regard to suspension of Limitation Act had vide order dated 10.01.2022 held that no delay is to be computed during the Covid period. It was the submission that consequently the ITA No.656/KOL/2025 2 ld.CIT(A) should not have dismissed the appeal of the assessee on account of delay. When the ld. Counsel was specifically asked as to how the ld. CIT(A) has to assume that the Hon’ble Supreme Court has passed an order on 10.01.2022 when the appeal was filed belatedly on 08.09.2021. Ld. AR submitted that the order of the Hon’ble Supreme Court dated 10.01.2022 referred to earlier orders also whereby the Limitation Act has been suspended. The ld. AR has not been able to draw my attention of the order of the Hon’ble Supreme Court during the period when the delay has been occurred, which has been suspended by the Hon’ble Supreme Court. A perusal of the facts of the present case clearly shows that this is a case of non-representation before the ld.CIT(A) and non-filing of the condonation petition before the ld. CIT(A). It is admitted fact that the Hon’ble Supreme Court has by its suo moto orders suspended the Limitation Act during the Covid-19 period. However, a perusal of Form 35 filed by the assessee does not mention any delay but there is a delay of 06 days. The claim of the ld. AR that the ld. CIT(A) has not issued any defect notice in any of the notices issued to the assessee, which clearly shows that the assessee had received the notices but just not to respond. This also further shows that the assessee has not taken any action for the condonation of delay much less brought the delay to the attention of the ld. CIT(A). This being so, I find no reason to interfere in the order of the ld. CIT(A), insofar as no reason has been provided by the assessee before the ld. CIT(A) for the purpose of condonation of delay but the assessee is only seeking protection from a subsequent order of the Hon’ble Supreme Court to cover up the delay, ITA No.656/KOL/2025 3 which has already been passed by the ld. CIT(A). in view of the above, the appeal of the assessee is dismissed. 4. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 15/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 15/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "