ANTAI BALAJI LIMITED,KOLKATA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4(3), KOLKATA

ITA 2780/KOL/2026Status: DisposedITAT Kolkata09 October 2026AY 2011-20125 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the delay of 96 and 97 days in filing the appeals is condoned. The Tribunal relied on the Supreme Court's decision in Collector, Land & Acquisition vs. Mst. Katiji & Others, emphasizing a liberal approach to condoning delay when supported by justifiable reasons to ensure substantial justice. Regarding the merits, the Tribunal noted that the impugned orders of the CIT(A) were ex-parte, and the Assessee had not participated in those proceedings. Furthermore, the CIT(A) had not decided all grounds of appeal on their merits. The Tribunal also acknowledged that the Assessee had not made full compliance before the Assessing Officer. In the interest of justice, the Tribunal restored the issue to the file of the Assessing Officer for de-novo assessment. The Assessing Officer is directed to provide an opportunity of being heard to the Assessee before passing the assessment order, and the Assessee is directed to participate in the proceedings without fail. The appeals are partly allowed for statistical purposes.

What were the facts?

The Assessee, Antai Balaji Limited, filed two appeals (ITA Nos. 2763 & 2780/KOL/2026) before the Income Tax Appellate Tribunal (ITAT) against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 11.02.2026 and 18.02.2026, respectively. These appeals pertain to Assessment Years 2012-13 and 2011-12. The Assessee faced a delay of 96 and 97 days in filing these appeals. The Assessee claimed the delay was due to not receiving alerts about the appellate orders and only becoming aware of them when contacted by the Assessing Officer regarding a demand. The Revenue argued for dismissal due to the inordinate delay. The ITAT condoned the delay, citing the Supreme Court's decision in Collector, Land & Acquisition vs. Mst. Katiji & Others. The Assessee's original assessment orders were passed on 15.09.2021 under sections 254/153A/144 of the Act, making certain additions. The CIT(A) had dismissed the Assessee's appeals against these assessment orders.

What were the issues?

1. Whether the delay of 96 and 97 days in filing the appeals can be condoned on the grounds stated by the Assessee? (Question of fact, turning on principles of condonation of delay). 2. Whether the orders of the CIT(A) are liable to be set aside for violating principles of natural justice, specifically for not deciding all grounds of appeal and passing ex-parte orders? Assessee's Contentions: - The delay in filing the appeals should be condoned because the Assessee did not receive any alert about the appellate orders and only became aware of them through a call from the Assessing Officer. The Assessee's counsel took immediate steps upon notification. - The CIT(A) passed ex-parte orders in violation of the principles of natural justice, failing to decide all grounds of appeal on merits. - The Assessee sought to allow the appeals on these grounds. Revenue's Contentions: - There is no sufficient cause to condone the inordinate delay, and the appeals should be dismissed on delay and laches. - The Assessee is a chronic defaulter who did not make proper compliance before the lower authorities. Therefore, the orders of the Assessing Officer and CIT(A) were passed in accordance with law and require no interference.

Which sections of the Income-tax Act were involved?

Section 250,Section 254,Section 153A,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Miraj D Shah, AR
For Respondent: Shri Raman Garg, CIT, DR
Hearing: 06.10.2026Pronounced: 09.10.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

These two Appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Appeals) [‘Ld. CIT(A)’ for short] dated 11.02.2026 & 18.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years 2012-13 & 2011-12 respectively.

2.

Since the captioned Appeals are filed by the single Assessee, having identical issues to be decided, the Appeals are heard together and decided in this common order.

3.

There is a delay of 96 and 97 days in filing the captioned Appeals. The Assessee filed application along with affidavit for ITA Nos.2763 & 2780/Kol/2026 Antai Balaji

The order continues below.

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