PRIYANKA VINIMAY PRIVATE LIMITED,KOLKATA V. NFAC, DELHI/ACIT, WARD - 6(1), KOLKATA

ITA 2665/KOL/2024

AI Insights

The case involves two appeals filed by Priyanka Vinimay Private Ltd. against the orders passed by the CIT(A), NFAC, for the assessment year 2013-2014. The first appeal (ITA No.2664/Kol/2024) challenged the quantum of income assessed, while the second appeal (ITA No.2665/Kol/2024) contested the penalty levied under section 271(1)(c) of the Income Tax Act. Both appeals were initially delayed by 180 days, for which the assessee provided a plausible reason, leading to the condonation of delay. The Tribunal noted the assessee's previous non-cooperation in the appellate proceedings and decided to impose a cost in the appeal concerning the quantum of income. The Tribunal restored the matters to the CIT(A) for a fresh examination, emphasizing the need for the assessee to cooperate fully in the re-adjudication process.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314559 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NICHOLAS MURMU
• Assessee Lawyers: AMIT AGARWAL
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2664& 2665/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2013-2014) Priyanka Vinimay Private Ltd. CA-16/2A, Executive Palace, Rail Pukur Road, Baguiati Kolkata Vs ACIT, Ward-6(1), Kolkata PAN No. :AAECP 5849 D (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Amit Agarwal, AR रधजस्व की ओर से /Revenue by : Shri Nicholas Murmu, Sr. DR सुनवाई की तारीख / Date of Hearing : 06/05/2025 घोषणा की तारीख/Date of Pronouncement : 06/05/2025 आदेश / O R D E R Per Bench : These two appeals filed by the assessee are against the separate orders both 04.04.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), for the assessment year 2013-2014. ITA No.2664/Kol/2024 has been filed by the assessee against the quantum confirmed by the ld. CIT(A) and ITA No.2665/Kol/2024 filed by the assessee against the penalty levied u/s.271(1)(c) of the Act. 2. Shri Amit Agarwal, AR on behalf of the assessee. Shri Nicholas Murmu, Sr. DR appeared on behalf of the revenue. 3. Both appeals of the assessee are delayed by 180 days each. In this regard, the assessee has filed an application for condonation of delay in both the appeals along with affidavit stating sufficient reasons which are plausible reasons and not found to be false. Accordingly, the delay of 180 ITA No.2664&2665KOL/2024 2 days each in filing both the appeals by the assessee is condoned and both appeals are disposed off accordingly. 4. At the outset, on perusal of the impugned order passed by the Id. CIT(A) at para 3 in the quantum proceedings, shows that the ld. CIT(A) has issued notices to assessee for near about ten times but the assessee has not cooperated in the appellate proceedings. Similarly, the assessee has not responded to the notice issued in the penalty proceedings also. However, before us ld. AR requested that one more opportunity may be granted to the assessee so that the assessee would be able to produce all the required documents before the ld. CIT(A) to substantiate its case. Thus, in the interest of justice, we restore the issues in both the appeals to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. However, looking to the non- cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.10,000/-(Rupees Ten Thousand only) on the assessee to be payable to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed. 5. It is hereby clarified that the above cost has been imposed on the assessee only in the appeal of the assessee in ITA No.2664/Kol/2024 filed ITA No.2664&2665KOL/2024 3 against quantum proceedings and no cost is imposed in the appeal filed by the assessee in ITA No.2665/Kol/2024 against the penalty levied u/s.271(1)(c) of the Act. 6. In the result, both appeals of the assessee are partly allowed for statistical purposes subject to above directions. Order dictated and pronounced in the open court on 06/05/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 06/05/2025 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// "