QVC EXPORTS PVT. LTD.(CONVERTED INTO QVC EXPORTS LTD. W.E.F.04/08/2005),KOLKATA V. D.C.I.T., CIRCLE - 10(2), KOLKATA

ITA 1671/KOL/2025

AI Insights

This case involves an appeal by QVC Exports Pvt. Ltd. against the order of the National Faceless Appeal Centre, Delhi, which had dismissed their appeal due to a delay in filing. The Tribunal found the reasons for the delay to be bona fide and genuine, leading to the condonation of the delay. The primary issue was the procedural aspect of the delay in filing the appeal, which the Tribunal addressed by remitting the case back to the CIT (A) for a fresh examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842205 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 1 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: 2011-2012
• Appeal Filed On: 25-07-2025
• 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.1671/KOL/2025 (Assessment Year: 2011-12) QVC Exports Pvt. Ltd. (Converted into QVC Exports Ltd w.e.f. 04/08/2005) C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069, West Bengal Vs. DCIT, Circle 10(2) Aayakar Bhawan, P-7, Chowringhee Square, Kolkata- 700069, West Bengal (Appellant) (Respondent) PAN NO. AAACQ1276D Assessee by : Shri Siddarth Agarwal, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 19.01.2026 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 18.11.2024 for the AY 2011-12. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 175 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and Printed from counselvise.com Page | 2 ITA No. 1671/KOL/2025 QVC Exports Pvt. Ltd.; A.Y. 2011-12 hence, we condone the delay and adjudicate the appeal in the following paras. 3. After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) has not condoned the delay of 6 days in fling the appeal of the assessee and thus, dismissed the appeal. After taking into account the submissions of the rival parties, we condone the delay of 6 days and remit the appeal back to the file of the ld. CIT (A) for denovo adjudication after a reasonable opportunity of hearing to the assessee. 4. 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 "