M/S. TULSYAN CANS & CARDBOARDS PVT. LTD.,KOLKATA vs. DCIT,CIR-4(1), KOL, KOLKATA
ITA 460/KOL/2023Status: DisposedITAT Kolkata26 July 2023AY 2013-143 pages
AI SummaryRemanded
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeal before the CIT(A) due to circumstances beyond the assessee's control. The CIT(A)'s order was set aside, and the case was remanded for a fresh decision on merits.
What were the facts?
The assessee's appeal before the CIT(A) was dismissed as barred by limitation. The assessee had initially filed manually and later electronically due to procedural changes.
What were the issues?
Whether the CIT(A) erred in dismissing the appeal as barred by limitation, considering the procedural changes in filing appeals.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH KOLKATA
Before: Shri Sanjay Garg & Dr. Manish Borad
order
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