ACM FUELS LTD.,KOLKATA vs. ITO,WD-7(1),KOLKATA, KOLKATA

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ITA 737/KOL/2023Status: DisposedITAT Kolkata12 December 2023AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found no evidence of service of the demand notice on the assessee and decided to give the assessee an opportunity to defend their appeals on merits. The appeals were restored to the CIT(A) for decision on merits.

What were the facts?

The assessee filed appeals before the CIT(A) which were dismissed as time-barred. The assessee claimed they were not served the demand notice, while the CIT(A) noted a discrepancy in the date of service mentioned by the assessee.

What were the issues?

Whether the appeals filed before the CIT(A) were within the limitation period, considering the assessee's claim of non-service of demand notice.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Before: Shri Sanjay Garg & Dr. Manish Borad

order : December 12, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The captioned appeals have been preferred by the assessee against the separate orders of even date 06.06.2023 of the National Faceless Appeal Centre (hereinafter referred to as the ‘CIT(A)’) passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

2.

CIT(A), whereas, has been preferred by the assessee in relation to penalty levied by the Assessing Officer u/s 271(1)(b) of the Act which has been further confirmed by the CIT(A) by the impugned order and ITA I.T.A Nos.737,738&739/Kol/2023 Assessment year: 2012-13 ACM Fuels Ltd 739/Kol/2023 is against the confirmation of penalty levied by the Assessing Officer u/s 271(1)(c) of the Act. All the appeals are pertaining to the same assessment year 2012-13.

3.

The sole grievance put by in all the three appeals is that the ld. CIT(A) has wrongly and illegally dismissed the appeals of the assessee in limine holding all the appeals as time barred. The ld. CIT(A) in all impugned orders has observed that the first appeals were filed by the assessee in the month of October 2017, whereas, the date of demand notice was dated 29.09.2015. The assessee in all appeals has pleaded that the assessee was never served with the demand notice/copy of impugned orders of the Assessing Officer. That it came to the knowledge of the assessee later on from the website of the Department that the impugned orders were passed by the Assessing Officer and demand was raised and thereafter the assessee applied for certified copies of the impugned orders by the Assessing Officer and immediately filed the appeals before the CIT(A). However, the ld. CIT(A) has observed that in the appeal relating to the levy of penalty u/s 271(1)(c) of the Act, the assessee, itself, has mentioned the date of service of demand notice as 03.10.2015. The plea of the ld. counsel in this respect is that the said date 03.10.2015 was written inadvertently, whereas, the actual date of the receipt of the copy of the demand notice was 03.10.2017. It has, therefore, been contended by him that all the appeals were filed within time limit before the CIT(A).

4.

We have considered the rival submissions of the ld. representatives of the parties. Though the assessee has taken categorical stand that he was not served with the copy of the demand notice/copies of the impugned orders of the Assessing Officer, however, the Department has

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