QVC EXPORTS LTD.,KOLKATA V. DCIT, CIRCLE 11(1), KOLKATA

ITA 2141/KOL/2025

AI Insights

The case involves QVC Exports Ltd., the appellant, contesting an order from the National Faceless Appeal Centre, Delhi (Ld. CIT(A)), which dismissed their appeal in limine for a delay of 3 days in filing. The assessee argued that the delay was due to bona fide and genuine reasons, and sought to have the case remanded back to the CIT (A) for a fair hearing, citing violations of natural justice and fair play. The Departmental Representative did not object to this remand. Consequently, the Tribunal decided to condone the delay and restore the appeal to the CIT (A) for a substantive decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842221 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2019-2020
• Appeal Filed On: 19-09-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Assessee Lawyers: SIDDHARTH AGARWAL
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.2141/KOL/2025 (Assessment Year:2019-20) QVC Exports Ltd. C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069, West Bengal Vs. DCIT, Circle 11(1) Aaykar Bhawan, 5 th Floor, P-7, Chowringhee Square, Kolkata- 700069, West Bengal (Appellant) (Respondent) PAN No. AAACQ1276D Assessee by : Shri Siddharth Agarwal, AR Revenue by : Shri Sanat Kumar Raha, DR Date of hearing: 21.01.2026 Date of pronouncement: 26.02.2026 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 24.07.2025 for the AY 2019-20. 2. At the outset, the Learned Counsel of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 3 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee needs to be given one more Printed from counselvise.com Page | 2 ITA No. 2141/KOL/2025 QVC Exports Ltd.; A.Y. 2019-20 opportunity of hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A). 3. The learned DR on the other hand did not object for the same. 4. After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by ld. CIT(A) dismissing the appeal in Limine without condoning the delay of 3 days. As we found the reasons to be genuine and bona fide and therefore, condoning the same, we restore the appeal to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 26.02.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.02.2026 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 "