SAYONARA COMMERCE PVT. LTD.,KOLKATA V. I.T.O., WARD - 5(2), KOLKATA

ITA 18/KOL/2025

AI Insights

This case involves an appeal by Sayonara Commerce Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2014-15. The appeal was initially time-barred by 1071 days, but the delay was condoned based on an affidavit filed by the assessee. The primary contention was the lack of proper notice and opportunity to be heard due to an address change not being updated in the records. The tribunal noted the non-representation at the CIT(A) level and the incorrect address issue, leading to the decision to remand the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470872 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAILEN SAMADDER
• Assessee Lawyers: TIRTHA PRATIM BASU
• Keywords: Condonation of delay; Opportunity of being heard
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 18/KOL/2025 Assessment Year: 2014-15 Sayonara Commerce Pvt. Ltd. 86B/2, Topsia Road, South, 2nd Floor, Gajraj Chamber, Kolkata-700046. (PAN: AAMCS8207J) Vs ITO, Ward-5(2), Kolkata (Appellant) (Respondent) Present for: Appellant by : Shri Tirtha Pratim Basu, AR Respondent by : Shri Sailen Samadder, Sr. DR Date of Hearing : 10.03.2025 Date of Pronouncement : 10.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2021-22/1037170526(1) dated 24.11.2021 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2014-15. 2. Shri Tirtha Pratim Basu, AR appeared on behalf of the assessee and Shri Sailen Samadder, Sr. DR appeared on behalf of the revenue. 3. Appeal of the assessee is time barred by 1071 days. In respect of the condonation of delay the assessee has filed an affidavit explaining the reasons for the delay. Considering the averments made in the said affidavit, we condone the delay and admit the appeal for hearing. 2 ITA No.18/Kol/2025 Sayonara Commerce P. Ltd., AY: 2014-15 4. A perusal of the order of the Ld. CIT(A) shows that the assessee has not represented its appeal before the Ld. CIT(A). In the grounds of appeal before us, the assessee has also raised the issue that the ld. CIT(A), NFAC erred in not allowing proper opportunity of being heard. Before us, Director of the assessee company had appeared. He submitted before us that the notices were not properly served due to change of address. The correct address is given in the Form No. 36 which reads as follows: “ 86B/2, Topsia Road, South, 2nd Floor, Gajraj Chamber, Kolkata-700046.” 5. Consequently, the issues are restored to the file of the Assessing Officer for re-adjudication after granting the assessee adequate opportunity of being heard. The notice may be issued to the assessee at the address mentioned in Form No. 36 i.e. “86B/2, Topsia Road, South, 2nd Floor, Gajraj Chamber, Kolkata-700046.” On account of the non-representation and wastage of time of the department a cost of Rs. 25,000/- is to be paid to the Department under challan 500 within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the abovementioned cost of Rs. 25,000/- within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed. 6. In the result, the appeal of the assessee is allowed for statistical purpose subject to above directions. Order dictated and pronounced in the open court. Sd/-(Sanjay Awasthi) Sd/- (George Mathan) Accountant Member Judicial Member Dated: 10th March, 2025 JD, Sr. P.S. 3 ITA No.18/Kol/2025 Sayonara Commerce P. Ltd., AY: 2014-15 Copy to: 1. The Appellant: Sayonara Commerce Pvt. Ltd.. 2. The Respondent. ITO, Ward-5(2), Kolkata. 3. CIT(A), NFAC, Delhi 4. Pr. CIT 5. DR, ITAT, Kolkata Bench, Kolkata 6. Guard file. True Copy By Order Assistant Registrar ITAT, Kolkata. "