RAINA VYAPAAR PRIVATE LIMITED,KOLKATA V. ACIT-CC-3(2), KOLKATA

ITA 2433/KOL/2025

AI Insights

This case involves an appeal by Raina Vyapaar Private Limited against the order of the ld. CIT(A), Kolkata-21, which dismissed the assessee's appeal due to delay. The assessee sought condonation for the delay and requested another opportunity to present its case before the ld. AO, aiming to provide necessary details to substantiate its case. The ld. Sr.DR supported the decisions of the ld. CIT(A) and the ld. AO. However, the Tribunal found the reasons for the delay provided by the assessee's counsel reasonable and decided to condone the delay and restore the matter to the ld. AO for fresh consideration.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829289 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 24-10-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Assessee Lawyers: DEVESH PODDAR
• Keywords: Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.2433/KOL/2025 (नििाारण वर्ा / Assessment Year :2013-2014) Raina Vyapaar Private Limited, 161/1, Mahatma Gandhi Road, Kolkata, West Bengal-700007 Vs ACIT-CC3(2), Kolkata PAN No. :AABCR 3482 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Devesh Poddar, Advocate राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 12/01/2026 घोषणा की तारीख/Date of Pronouncement : 12/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 16.09.2025 passed by the ld.CIT(A), Kolkata-21, for the assessment year 2013-2014. 2. It was the submission that ld. CIT(A) has dismissed the appeal of the assessee on account of delay. It was also submitted that delay before the ld.CIT(A) may kindly be condoned and the assessee may be given one more opportunity to represent its case before the ld. AO, so that the assessee could be able to provide the details before the ld. AO to substantiate its case. 3. In reply, Ld. Sr.DR supported the orders of the ld. CIT(A) and the ld. AO. 4. We have considered the rival submissions. A perusal of the order of the ld. CIT(A), clearly shows that the ld.CIT(A) has dismissed the appeal of the assessee on account of delay. However, the reasons stated by the ld. Printed from counselvise.com ITA No.2433/KOL/2025 2 AR on behalf of the assessee for delay in filing the appeal before the ld. CIT(A) are found reasonable, therefore, considering the prayer of the ld. AR, I condone the delay in filing the appeal before the ld. CIT(A). As the ld. AR submitted that the reasons recorded for reassessment have not been provided to the assessee, therefore, in the interest of justice, the issues in this appeal are restored to the file of ld AO to adjudicate the issue afresh and the AO is also directed to provide the copy of reasons recorded and such other documents as required by the assessee. The assessee shall be provided adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 12/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "