What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to bonafide reasons. The matter was restored to the AO for re-adjudication after considering all evidence and affording a proper opportunity of hearing.

The assessee's appeal was filed beyond the prescribed limitation period. The assessee requested the case be restored to the Assessing Officer (AO) for proper consideration of evidence.

What were the issues?

Whether the appeal should be admitted despite being filed late, and whether the case should be sent back to the AO for fresh adjudication.

Arya Roadways Company Pvt. Ltd. vs I.T.O., Ward - 12(1) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “A” BENCH: KOLKATA

Before: Shri Duvvuru RL Reddy&Shri Rajesh Kumar]

आयकर अपील�य अ�धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA �ी डु�वु� आर.एल. रे�डी, �या�यक सद�य एवं �ी राजेशकुमार, लेखा सट�य के सम� [Before Shri Duvvuru RL Reddy, Judicial Member &Shri Rajesh Kumar, Accountant Member] I.T.A. No. 2029/Kol/2025 Assessment Year: 2012-13 Arya Roadways Company Pvt. Ltd. Vs. ITO, Ward-12(1), Kolkata

(PAN: AAECA 9139 M) ( अपीलाथ� ) Respondent / ��यथ� Appellant / Date of Hearing / सुनवाई 09.06.2026 क� �त�थ Date of Pronouncement/ 23.06.2026 आदेश उ�घोषणा क� �त�थ For the Appellant/ Shri Siddharth Agarwal, Advocate �नधा�रती क� ओर से For the Respondent/ Shri Sanjib Kumar Paul, Sr. DR राज�व क� ओर से

ORDER / आदेश Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 21.11.2024 for the AY 2012-13. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 215 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on

2 I.T.A. No.2029/Kol/2025 Assessment Year: 2012-13 Arya Roadways Company Pvt. Ltd. record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal below.

At the outset, the ld. counsel for the assessee submitted that the issue could not be explained before the AO with proper evidences and records. Therefore, prayed that the case should be restored to the file of AO so that the same could be decided after taking into account all the evidences and merits of the case.

The Ld. D.R did not raise any objection for sending back the appeal to the file of the AO.

After considering the rival contentions and perusing the material on record, we are of the view that the issues need to be decided at the level of AO after appreciation of relevant evidences. Accordingly restore the appeal to the file of the AO to re- adjudicate the appeal after affording a reasonable opportunity of hearing to the assessee. In the result, the appeal of the assessee is allowed for statistical purposes. 6.

Order is pronounced in the open court on 23rd June, 2026

Sd/- Sd/-

(Duvvuru RL Reddy /डु�वु� आर.एल. रे�डी) (Rajesh Kumar/राजेश कुमार) Judicial Member/�या�यक सद�य Accountant Member/लेखा सद�य Dated: 23rd June, 2026 SM, Sr. PS

3 I.T.A. No.2029/Kol/2025 Assessment Year: 2012-13 Arya Roadways Company Pvt. Ltd. Copy of the order forwarded to: 1. Appellant- Arya Roadways Company Pvt. Ltd., C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069. 2. Respondent – ITO, Ward-12(1), Kolkata 3. Ld. CIT(A)- NFAC, Delhi 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata

ARYA ROADWAYS COMPANY PVT. LTD.,KOLKATA vs. I.T.O., WARD - 12(1),, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Latest GST High Court judgments