MICKY METALS LIMITED,KOLKATA V. ITO, WARD 3(1), KOLKATA

ITA 269/KOL/2025

AI Insights

Micky Metals Limited appealed against the order of the National Faceless Appeal Centre, Delhi, which had dismissed their appeal due to a delay of 44 days in filing without sufficient cause. The Tribunal, after hearing the arguments and reviewing the reasons provided for the delay, found them to be bona fide and genuine. Consequently, the Tribunal condoned the delay and restored the appeal to the CIT (A) for a decision on the merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782313 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2022-2023
• Appeal Filed On: 06-02-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADEN
• Assessee Lawyers: AMIT AGARWAL; NOT CONDONING
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAKESH MISHRA, AM ITA No. 269/KOL/2025 (Assessment Year: 2022-23) Micky Metals Limited 1st Floor suite No.103, Haute Street, Cororate Park, Topsia, Kolkata-700046 West Bengal Vs. Income Tax officer, Ward 3(1), Aayakar Bhawan Kolkata, P-7, Chowringhee Square, Kolkata-700069, (Appellant) (Respondent) PAN No. AADCM2196H Assessee by : Shri Amit Agarwal, AR Revenue by : Shri Sallong Yaden, DR Date of hearing: 30.10.2025 Date of pronouncement: 30.10.2025 O R D E R PER GEORGE MATHAN, JM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi [the learned CIT (A)] (hereinafter referred to as the “Ld. CIT(A)”] in appeal no. ITBA/National Faceless Appeal Centre, Delhi [the learned CIT (A)/S/250/2024- 25/1071742845(1) dated 31.12.2024 for the AY 2022-23. 02. Shri Amit Agarwal appeared on behalf of the assessee and Shri Sallong Yaden appeared on behalf of the revenue. 03. At the outset, the ld. Counsel for the assessee submitted that the learned CIT (A) dismissed the appeal of the assessee by not condoning the delay of 44 days on the ground that no sufficient cause was demonstrated by the assessee for late filing of the appeal. Therefore, the assessee prayed that the delay of 44 days may be condoned and Printed from counselvise.com Page | 2 ITA No. 269/KOL/2025 Micky Metals Limited; A.Y. 2022-23 ` appeal of the assessee may kindly be restored to the file of the learned CIT (A) for fresh adjudication. 04. The learned DR on the other hand left the issue to the wisdom of the Bench. 05. After hearing the rival contentions and perusing the materials available on record, we find that the learned CIT (A) has not condoned the delay of 44 days for late filing of the appeal for the reason that the delay has no bonafide and genuineness reason. We have gone through the reasons attributable to late filing of appeal and found that the reasons are bonafide and genuine and accordingly, we condone the delay of 44 days. In the same breath, we restore the appeal to the file of the learned CIT (A) to decide the appeal on merit after affording a reasonable opportunity of being heard to the assessee. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.10.2025. Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated:30.10.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata Printed from counselvise.com "