RAJAL LEFIN AND COMMERCIAL PVT. LTD.,KOLKATA V. I.T.O.,WARD-1(3), KOLKATA

ITA 87/KOL/2025

AI Insights

This case involves an appeal by Rajal Lefin and Commercial Pvt. Ltd. against the order of the National Faceless Appeal Centre, Delhi, which dismissed their appeal in limine for the Assessment Year 2017-18 without deciding on the merits due to a delay in filing. The Tribunal noted a delay of 105 days in filing the appeal, which was condoned based on a sufficient and bona fide reason provided by the assessee. The primary issue arose from the AO's cryptic order under Section 143(3) of the Income Tax Act, making an addition of \\u20b91,45,49,620, citing failure of the assessee to prove the necessary ingredients of Section 68 despite several opportunities during the assessment proceedings. The Tribunal found that the assessee had made partial compliance and thus restored the matter to the AO for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776489 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2025
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2017-2018
• Appeal Filed On: 13-01-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: SIDDARTH AGARWAL
• Section: 143(3); 68

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.87/KOL/2025 (Assessment Year:2017-18) Rajal Lefin and Commercial Pvt. Ltd. C/o Subash Agarwal & Associates, Advocates Sidha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069 West Bengal Vs. ITO, Ward 1(3), Kolkata Aaykar Bhawan Poorva, P-7, Chowringhee Square, Kolkata-700069 (Appellant) (Respondent) PAN No. AAICA7218D Assessee by : Shri Siddarth Agarwal, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 04.09.2025 Date of pronouncement: 15.09.2025 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 05.07.2024 for the AY 2017-18. 02. At the outset, we observed that there is a delay of 105 days in filing the appeal by the assessee for which condonation petition along with affidavit was filed. 03. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for sufficient and bona Printed from counselvise.com Page | 2 ITA No.87/KOL/2025 Rajal Lefin and Commercial Pvt. Ltd; A.Y. 2017-18 fide reason. Therefore, same is hereby condoned and the appeal is admitted for adjudication. 04. Besides, we note that the learned CIT (A) passed the order dismissing the appeal in limineby not condoning the delay of 17 days without deciding the issue on merits. Similarly, the learned AO passed a very cryptic order and noted that the assessee has failed to prove the necessary ingredients of Section 68 of the Act despite granting several opportunities during the assessment proceedings, and thus passed an assessment order by making an addition of ₹1,45,49,620 vide order dated 23-12-2019 passed under Section 143(3) of the Act. In our opinion, since the assessee has made partly compliance before the learned AO, therefore, in the interest of justice and fair play, we are inclined to restore this appeal to the file of the learned AO with a direction to decide the same after affording reasonable opportunity of hearing to the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes. 05. In the result, the appeal of the assessee is allowed for statistical purposes Order pronounced in the open court on 15.09.2025. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 15.09.2025 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No.87/KOL/2025 Rajal Lefin and Commercial Pvt. Ltd; A.Y. 2017-18 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 "