M/S. A. S. CONFIN PVT. LTD.,KOLKATA vs. I.T.O., WARD-10(2), KOLKATA, KOLKATA
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Income Tax Appellate Tribunal, ‘A’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice- & Dr. Manish Borad
Per Shri Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi 1
ITA No. 63/KOL/2023 A.Y. 2015-2016 M/s. A.S. Confin Pvt. Limited dated 28th November, 2022 passed for assessment year 2015-16.
Brief facts of the case are that the assessee has filed its return of income on 30.09.2015 declaring a loss of Rs.46,680/-. The case of the assessee was selected for scrutiny assessment and an assessment order under section 143(3) of the Income Tax Act, 1961 was passed on 14.12.2017. The ld. Assessing Officer has disallowed expenditure to the extent of Rs.53,73,877/- out of car expenses, car loan interest and depreciation on car.
The assessee has filed an appeal before the ld. CIT(Appeals) on 30.01.2018. The ld. CIT(Appeals) has dismissed the appeal on the ground that it is time- barred. The ld. 1st Appellate Authority did not accept the explanation of the assessee for filing the appeal belatedly.
With the assistance of ld. Representatives, we have gone through the record carefully. The delay in filing the appeal of few days, namely against an assessment order dated 14.12.2017, 30 days were with the assessee. In other words, this appeal could have been filed on or before 13th January, 2018. The assessee has actually filed it on 30th January, 2018. The contention of the assessee before the ld. CIT(Appeals) was that digital
ITA No. 63/KOL/2023 A.Y. 2015-2016 M/s. A.S. Confin Pvt. Limited signature was expired and they obtained new digital. We are of the view that the ld. 1st Appellate Authority ought to have adopted a sympathetic view for considering the grounds of appeal raised by the assessee. The action at the end of the ld. CIT(Appeals) has unnecessarily burdened the system with more litigation. It is pertinent to observe that quasi judicial authorities are being respected not on account of their power to legalise the injustice on technical ground but because they are capable of removing injustice and is expected to do so. We accordingly set aside the impugned order of ld. CIT(Appeals) and condone the delay in filing the appeal before the ld. 1st Appellate Authority. We direct the ld. CIT(Appeals) to adjudicate the appeal on merit.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on May 23, 2023.
Sd/- Sd/- (Manish Borad) (Rajpal Yadav) Accountant Member Vice-President(KZ) Kolkata, the 23rd day of May, 2023 Copies to : (1) M/s. A.S. Confin Pvt. Limited, C/o. M/s. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata-700072 (2) Income Tax Officer, Ward-10(2), Kolkata, Aayakar Bhawan, 3
ITA No. 63/KOL/2023 A.Y. 2015-2016 M/s. A.S. Confin Pvt. Limited P-7, Chowringhee Square, Kolkata-700069 (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) Commissioner of Income Tax , (5) The Departmental Representative (6) Guard File TRUE COPY By order
Assistant Registrar Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.
