What did the Tribunal hold?

The Tribunal found the reasons for the delay to be bona fide and sufficient. Therefore, the delay was condoned, and the appeal was restored to the file of the CIT(A) for a decision on merits.

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 1574 days. The assessee claimed the delay was due to bona fide and genuine reasons.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal in limine without condoning the significant delay, thereby violating principles of natural justice.

Metaflux Company Pvt. Ltd. vs DCIT | ITAT Kolkata 2026

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

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Siddharth Agarwal, Advocate

For Respondent: Shri Sandip Sarkar, Sr. DR

Hearing: 16.06.2026Pronounced: 10.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2771/KOL/2025 (Assessment Year:2019-20) Metaflux Company Pvt. Ltd., DCIT, C/o. Subash Agarwal & Vs. Circle – 11(1) Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite – 213, 2nd Floor, Kolkata – 700069, West Bengal [PAN:AACCM0623Q] (Appellant) .. (Respondent) Appellant by : Shri Siddharth Agarwal, Advocate Respondent by: Shri Sandip Sarkar, Sr. DR Date of Hearing 16.06.2026 Date of Pronouncement 10.07.2026

O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals),Kolkata - 22, (hereinafter referred to as the “ld. CIT(A)”],dated23.07.2025 for the Assessment Year (AY) 2014-15.

At the outset, the learned Authorized Representative (ld. AR) of the assessee submitted before us that the ld. CIT(A) has passed the appellate order dismissing the appeal in limine without condoning the delay of 1574 days, which was on account of bona fide and genuine reasons. The ld. AR for

ITA No.2218/Kol/2025/AY 2014-15 Forgings India Iron & Steel Ltd. vs. DCIT the assessee submitted that the order passed by the ld. CIT(A) in violation of the principles of natural justice and fair play. Therefore , the assessee may to be given one more opportunity of hearing before the ld. CIT(A) by restoring the issue back to the file of the ld. CIT(A).

On the other hand, the ld. CIT-DR for the revenueopposed the prayer of ld. AR.

After hearing the rival contentions and perusing the materials available on record, we find that the appellate order has been passed by ld. CIT(A) by dismissing the appeal in limine without condoning the delay of 1574 days. We have perused the affidavit furnished before us explaining the reasons for delay in filing appeal before ld. CIT(A) and find the reasons to be bona fide and sufficient. Therefore, condoning the same, we restore the appeal to the file of the ld. CIT(A) with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee.

In the result, appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 10/07/2026.

Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) JUDICIAL MEMBER ACCOUNTANT MEMBER Kolkata, Dated: 10/07/2026 SAMANTA आदेश �ȧ ĤǓ�ͧ �ͪ �\ Ē ȯͪ��/Copy of the Order forwarded to: 1. \ �Ȣ�ȡ�ȸ/ The Appellant 2. Ĥ×��ȸ/ The Respondent. 3. Ȳ�Ȳͬ��] ��] �ǕÈ�/ Concerned CIT 4. ] ��] �ǕÈ�(अपील) / The CIT(A)

ITA No.2218/Kol/2025/AY 2014-15 Forgings India Iron & Steel Ltd. vs. DCIT 5. ��ȡ�Ȣ�ĤǓ�Ǔ�ͬ �, आयकर\ �Ȣ�ȣ�\ͬ ��,/ DR, ITAT, Kolkata 6. �ȡ�[ फाईल/ Guard file.

BY ORDER, // TRUE COPY //

Asstt.Registrar, ITAT, Kolkata

METAFLUX COMPANY PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

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