VAIBHAV DEALERS PVT. LTD.,KOLKATA V. ITO, WARD-8(2), KOLKATA

ITA 171/KOL/2025

AI Insights

The case involves Vaibhav Dealers Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2018-2019. The appeal was initially dismissed ex-parte by the CIT(Appeals) due to the absence of the assessee at the hearing. The assessee, unaware of the hearing and the subsequent order, filed a condonation petition for the delay in filing the appeal with the ITAT. The Tribunal found merit in the assessee's reasons for the delay and remitted the case back to the CIT(Appeals) for a fresh decision, emphasizing the need for the assessee to cooperate promptly in the proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668824 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

" ITA No. 171/KOL/2025 (A.Y. 2018-2019) Vaibhav Dealers Pvt. Ltd. 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 171/KOL/2025 Assessment Year: 2018-2019 Vaibhav Dealers Pvt. Limited,.…….………Appellant 12, Mangoe Lane, 1st Floor, Kolkata-700001 [PAN:AACCV6238N] -Vs.- Income Tax Officer,……………………….…….Respondent Ward-8(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Akkal Dudhewala,A.R., appeared on behalf of the assessee Shri Susanta Saha, Addl. CIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 25, 2025 Date of pronouncing the order: June 26, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30th September 2024 passed for Assessment Year 2018-19. ITA No. 171/KOL/2025 (A.Y. 2018-2019) Vaibhav Dealers Pvt. Ltd. 2 2. The appeal is time barred by 52 days in filing the appeal by the assessee. However, the Director of the assessee-Company filed a condonation petition dated 20th January, 2025 along with affidavit saying that the assessee was not aware of any notices of hearing and the order passed by the ld. CIT(Appeals). When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 52 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, I am inclined to condone the delay of 52 days. Hence the delay is condoned. 4. The contention of the ld. Counsel for the assessee is that the ld. CIT(Appeals) dismissed the appeal of the assessee ex-parte without going into the merit of the case. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals). 5. On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to appear before the ld. CIT(Appeals). Therefore, the ld. CIT(Appeals) has no other option except dismissing the appeal and he pleaded to uphold the order passed by the ld. CIT(Appeals). ITA No. 171/KOL/2025 (A.Y. 2018-2019) Vaibhav Dealers Pvt. Ltd. 3 6. I have heard both the sides and perused the material available on record. The ld. Counsel for the assessee filed an affidavit mentioning the reasons for delay in filing the appeal before the ITAT. Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, I remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26/06/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 26th day of June, 2025 Copies to :(1) Vaibhav Dealers Pvt. Limited, 12, Mangoe Lane, 1st Floor, Kolkata-700001 ITA No. 171/KOL/2025 (A.Y. 2018-2019) Vaibhav Dealers Pvt. Ltd. 4 (2) Income Tax Officer, Ward-8(2), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 (3) CIT(A), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "