SNOWFALL COMMERCIAL PRIVATE LIMITED,KOLKATA V. ACIT 11(3), KOLKATA

ITA 1182/KOL/2023

AI Insights

The case involves Snowfall Commercial Pvt. Ltd., which filed appeals against the orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment years 2010-11 and 2011-12. The appeals were initially time-barred by 9 days, but the delay was condoned. The assessee did not represent itself before the lower authorities, leading the tribunal to decide on re-adjudication of the case by the Assessing Officer, with conditions imposed regarding the payment of costs.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37507 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAILEN SAMADDER
• Keywords: Condonation of delay
• 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 Nos. 1181 & 1182/KOL/2023 Assessment Years: 2010-11 & 2011-12 Snowfall Commercial Pvt. Ltd. Flat No. E, Block No. 6, 6th floor, 27, Christopher Road, West Bengal-700046. (PAN: AAKCS7764C) Vs ITO, Ward-11(3), Kolkata (Appellant) (Respondent) Present for: Appellant by : N o n e 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 : Both these appeals have been filed by the assessee against the separate orders 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/ 2023-24/ 1055380373(1) & ITBA/NFAC/ S/250/ 2023-24/ 1055378591(1) both dated 24.08.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AYs 2010-11 and 2011-12 respectively. 2. None appeared on behalf of the assessee and Smt. Sucheta Chattopadhyay Roy, CIT (DR) appeared on behalf of the revenue. 3. Both the appeals of the assessee are time barred by 9 days. Separate condonation of delay petitions have been placed in file. Considering the 2 ITA No.1181 & 1182/Kol/2023 Snowfall Commercial Pvt. Ltd., AYs: 2010-11 & 2011-12 averments made in the said applications, we condone the delay and admit the appeals for hearing. 4. A perusal of the orders of the Assessing Officer as well as the Ld. CIT(A) shows that the assessee has not represented its appeal before both the authorities below. Considering the non-representation before the lower authorities on account of lackadaisical approach of the assessee, we are not inclined to grant any further opportunity but in the interest of natural justice, we feel that the issue must be restored to the file of the Assessing Officer for re-adjudication after granting the assessee adequate opportunity of being heard, subject to the payment of a cost of Rs. 10,000/- for the AY 2010-11 and Rs. 1,00,000/- for the AY 2011-12 to be paid to the Department under challan 500 within sixty days from the date of this order and receipts of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the abovementioned cost of Rs. 10,000/- and Rs.1,00,000/- within the prescribed period of sixty days from the date of this order, the orders of the Ld. CIT(A) shall stand confirmed. 5. In the result, both the appeals of the assessee are allowed for statistical purpose subject to above directions. Order dictated and pronounced in the open court. Sd/- Sd/- (Sanjay Awasthi) (George Mathan) Accountant Member Judicial Member Dated: 10th March, 2025 JD, Sr. P.S. 3 ITA No.1181 & 1182/Kol/2023 Snowfall Commercial Pvt. Ltd., AYs: 2010-11 & 2011-12 Copy to: 1. The Appellant: Snowfall Commercial Pvt. Ltd. 2. The Respondent. ITO, Ward-11(3), 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. "