ORION PEST SOLUTIONS PRIVATE LIMITED,KOLKATA V. ITO, CIRCLE 11(1), KOLKATA, KOLKATA

ITA 1455/KOL/2025

AI Insights

This case involves an appeal by Orion Pest Solutions Pvt. Ltd against the order passed by the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2018-2019. The appeal was initially barred by a delay of 277 days, for which the assessee filed an application for condonation supported by an affidavit. The Tribunal found the reasons for the delay plausible and admitted the appeal. During the hearing, the assessee did not appear, and the revenue was represented by Shri Praveen Kishore, CIT-DR. The Tribunal noted that the assessee had not produced any evidence before the Assessing Officer or the CIT(A), and thus, in the interest of justice, decided to provide another opportunity for the assessee to substantiate its claims.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774007 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 04-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRAVEEN KISHORE
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1455/KOL/2025 (निर्धारण वर्ा /Assessment Year :2018-2019) Orion Pest Solutions Pvt. Ltd 200W, S.P.Mukherjee Road, Kalighat SO Kolkata-700026 Vs ITO, Circle-11(1), Kolkata PAN No. :AABCO 0290 J (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : None रधजस्व की ओर से /Revenue by : Shri Praveen Kishore, CIT-DR सुनवाई की तारीख / Date of Hearing : 09/09/2025 घोषणा की तारीख/Date of Pronouncement : 09/09/2025 आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 24.07.2024 for the assessment year 2018-2019. 2. None appeared on behalf of the assessee. Shri Praveen Kishore, ld.CIT-DR appeared on behalf of the revenue. 3. The appeal of the assessee is barred by 277 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. CIT-DR also did not raise any serious objection to condone the delay. Accordingly, delay of 277 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. Printed from counselvise.com ITANo.1455/Kol/2025 2 4. Ld. Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A). 5. As it is noticed from the impugned order the assessee could not substantiate its claim by providing relevant documents before the ld. CIT(A) in appellate proceedings. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld.CIT(A) positively. 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/09/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 09/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "