COPUMA VINIMAY PVT. LTD.,KOLKATA vs. ITO,WARD-10(2),KOLKATA, KOLKATA

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ITA 897/KOL/2023Status: DisposedITAT Kolkata31 October 2023AY 2012-134 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient cause. The Tribunal restored all issues to the CIT(A) for fresh adjudication, noting the ex-parte nature of the previous order and lack of opportunity for the assessee.

What were the facts?

The assessee's appeal was filed significantly late due to the prolonged illness and subsequent death of their Chartered Accountant. The assessee only became aware of the pending appeal when receiving a demand notice, after which they obtained the CIT(A) order and filed the present appeal.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the assessee is entitled to a fresh hearing before the CIT(A) due to an ex-parte order.

Which sections of the Income-tax Act were involved?

Section 250,Section 144(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: DR. MANISH BORAD & SONJOY SARMA

order

: October 31st, 2023 ORDER

Per Manish Borad, Accountant Member:

1.

This appeal filed by the assessee pertaining to the Assessment Year (in short ‘AY’) 2012-13 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the ‘Act’) by ld. Commissioner of Income-tax (Appeals)-16, Kolkata [in I.T.A. No.: 897/KOL/2023 Assessment Year: 2012-13 Copuma Vinimay Pvt. Ltd. short ld. ‘CIT(A)’] dated 12.09.2017 arising out of the assessment order framed u/s 144(1) of the Act dated 16.03.2015.

2.

Registry has informed that the appeal filed by the assessee is time barred by 2116 days. Condonation application has been filed by the assessee stating as follows: “It is submitted that since assessment stage the above matter was looked after by Sri Dipak Kumar Tibrewal, CA being the Authorised Representative of the appellant company. The directors of the company are not conversant with income tax matters and were fully dependent on CA Dipak Kumar Tibrewal for compliances in respect of income tax matters for AY 2012-13 of Copuma Vinimay Pvt. Ltd. It is also submitted that Mr. Dipak Kumar Tibrewal was suffering from various ailments & due to his prolonged illness, Mr. Tibrewal, was unable to look after this income tax matter and ultimately, Mr. Dipak Kumar Tibrewal expired on 24.11.2022. Copy of death certificate of Dipak Kumar Tibrewal is enclosed herewith. Due to prolonged illness and sudden demise of Dipak Kumar Tibrewal, CA we were in a very bad position and all the income tax matters including assessment proceedings and Appeal for AY 2012- 13 were unnoticed and unattended. It is submitted that in the month of August 2023, we received notice dated 07.08.2023 for arrear demand from the AO then we came to know that the appeal for AY 2012-13 was disposed off on exparte basis. Thereafter we asked the AO to furnish us certified copy of CIT(A) order (which the AO has supplied to us on 16.08.2023) so that we can take remedial measures. Thereafter, we received certified copy of order u/s 250 dated 12.09.2017 from the Income Tax Officer, Ward-10(2) on 16.08.2023 and then we filed the above appeal before the Hon’ble ITAT. We further submit that in the interest of justice, Your Honours are amply empowered to condone the delay of 1387 days and admit the appeal for adjudication.

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