PADMINI RETAILERS PRIVATE LTD.,KOLKATA V. ITO, WARD 10(2), KOLKATA

ITA 1459/KOL/2025

AI Insights

This case involves an appeal by Padmini Retailers Private Ltd. against the order of the National Faceless Appeal Centre, Delhi, which was dated 27.05.2024 for the Assessment Year 2012-13. The appeal was initially dismissed by the CIT (A) in limine due to a delay of 30 days in filing the appeal. The assessee argued that the delay was due to genuine reasons, including illness and inaccessibility to email, which prevented timely filing. The Tribunal found the reasons for the delay to be bona fide and genuine, thus condoning the delay and restoring the appeal for re-evaluation on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779952 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 07-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: SIDDARTH AGARWAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.1459/KOL/2025 (Assessment Year:2012-13) Padmini Retailers Private Ltd. C/o Subash Agarwal & Associates, Advocates Sidha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 West Bengal Vs. ITO Ward, 10(2) P-7, Chowringhee Square, Esplanade, Chowringhee North, Bow barracks, Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AAFCP2899E Assessee by : Shri Siddarth Agarwal, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 11.09.2025 Date of pronouncement: 15.10.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.05.2024 for the AY 2013-13. 02. At the outset, we observe that there is a delay of 341 days in filing the appeal for which condonation petition along with affidavit is filed. It was submitted that the delay in filing the appeal was due to the reason that the e-mail of the assessee could not accessed due to illness and it is only when the accountant of the assessee visited the income tax portal in the last week of June in 2025, it was found that the appellate order was passed on 27.05.2024. Thereafter, the assessee immediately approached the advocate, Shri Siddharth Aggarwal, and the appeal was filed on 07.07.2025. We find that the reason to be bonafide and genuine and therefore, delay in filing the appeal is condoned. Printed from counselvise.com Page | 2 ITA No.1459/KOL/2025 Padmini Retailers Private Ltd.; A.Y. 2012-13 03. The ld. Counsel for the assessee at the outset submitted that the learned CIT (A) has dismissed the appeal in limine without deciding the issue on merit by not condoning the delay of 30 days. The ld. Counsel for the assessee submitted that the delay in filing the appeal before the learned CIT (A) was for genuine reasons and therefore, the same may kindly be condoned and since the appeal is not decided on merit the same may be restored to the file of the learned CIT (A) for proper adjudication of the issue on merit after affording reasonable opportunity of hearing to the assessee. 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) dismissed the appeal in limine without condoning the delay of 30 days. In our opinion, the end of justice will be well served if the delay of 30 days is condoned and the appeal would restore to the file of the learned CIT (A) for fresh adjudication. Accordingly, the delay of 30 days is condoned and the appeal is restored to the file of learned CIT (A) for fresh adjudication after affording reasonable opportunity of hearing to the assessee. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 15.10.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:15.10.2025 Printed from counselvise.com Page | 3 ITA No.1459/KOL/2025 Padmini Retailers Private Ltd.; A.Y. 2012-13 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com "