SUJAL EXIM (INDIA) PRIVATE LIMITED,KOLKATA V. ITO, WARD 1(1), KOLKATA

ITA 2597/KOL/2025

AI Insights

The case involves Sujal Exim (India) Private Limited, the appellant, contesting an order from the National Faceless Appeal Centre, Delhi (Ld. CIT(A)), which dismissed their appeal in limine for a delay of 38 days. The delay was attributed to what the appellant described as 'bona fide and genuine reasons'. The appellant argued that the dismissal without considering the merits of the case violated principles of natural justice and fair play. The Departmental Representative did not object to the restoration of the case to the CIT (A). Consequently, the Tribunal decided to restore the appeal to the CIT (A) for a substantive hearing on the merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842238 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2022-2023
• Appeal Filed On: 10-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANAT KUMAR RAHA
• Assessee Lawyers: AVJIT DEY
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM ITA No.2597/KOL/2025 (Assessment Year: 2022-23) Sujal Exim (India) Private Limited 3rd Floor, 2/2, Nirmal Chandra Street, Bowbazar, Kolkata- 700012, West Bengal Vs. ITO, Ward 1(1) Aaykar Bhawan, P-7, chowringhee Square, Kolkata- 700069, West Bengal (Appellant) (Respondent) PAN No. AAJCS9719A Assessee by : Shri Avjit Dey, AR Revenue by : Shri Sanat Kumar Raha, 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 11.09.2025 for the AY 2022-23. 2. At the outset, the Learned Council of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 38 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee needs to be given one more Printed from counselvise.com Page | 2 ITA No. 2597/KOL/2025 Sujal Exim (India) Private Limited; A.Y. 2022-23 opportunity of hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A). 3. The learned DR on the other hand did not object for the same. 4. After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by ld. CIT(A) dismissing the appeal in Limine without condoning the delay of 38 days. As we found the reasons to be genuine and bona fide and therefore, condoning the same, we restore the appeal to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee. 5. 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 "