M/S. KARVA AUTOMART LTD.,KOLKATA vs. I.T.O., WARD - 4(4), KOLKATA, KOLKATA

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ITA 1440/KOL/2024Status: DisposedITAT Kolkata28 October 2026AY 2018-20197 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the delay of 397 days in filing the appeal was not explained. The reasons provided by the assessee in its affidavits for condonation of delay were not supported by any documentary evidence. Consequently, the Tribunal found no merit in condoning the delay. As a result, the appeal filed by the assessee was dismissed solely on the ground of unexplained delay. No decision was made on the merits of the case. The operative direction was the dismissal of the appeal.

What were the facts?

The assessee, M/s Karva Automart Ltd., filed an appeal against the order of the PCIT-2, Kolkata, dated 29.03.2023, for the assessment year 2018-19. The appeal was filed on 28.06.2024, with a delay of 397 days. The assessee filed two condonation of delay petitions, one for 55 days and another on 26.06.2024. The appeal had been listed for hearing 25 times. Notices were sent via email, RPAD, and through the department. The assessee did not appear nor take action to rectify defects or represent its case. The affidavits filed for condonation of delay were not supported by any documentary evidence.

What were the issues?

1. Whether the delay of 397 days in filing the appeal can be condoned, considering the unsubstantiated reasons provided by the assessee? The assessee's contention, as indicated by the filing of condonation of delay petitions, was that there were reasons for the delay. However, the judgment notes that these reasons were not substantiated with any evidence. The revenue did not present any arguments as none represented the assessee. The Tribunal had to decide if the delay was sufficiently explained to allow the appeal to be heard on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Respondent: Shri Sanjit Kr. Das, CIT-DR
Hearing: 28.10.2026Pronounced: 28.10.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1440/Kol/2024 Assessment Year: 2018-19

M/s Karva Automart Ltd. ITO, Ward-4(4), Kolkata Vs 863, Marshall House, 33/1, N.S. Road, Kol-700001. (PAN: AABCK9553C) (Appellant) (Respondent)

Assessee by : None Revenue by : Shri Sanjit Kr. Das, CIT-DR Date of Hearing : 28.10.2026 Date of Pronouncement : 28.10.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the PCIT- 2, Kolkata [hereinafter referred to as the ‘PCIT’] in revision no.PCIT, Kolkata-2/Revision-263/100000477487/2023 dated 29.03.2023 for the assessment year 2018-19.

2.

None represented on behalf of the assessee and Shri Sanjit Kr. Das, CIT-DR represented on behalf of the revenue.

3.

The appeal has been filed on 28.06.2024. The Registry has intimated the defect in so far as the delay is 397 days whereas the condonation of delay petition has been filed only for 55 days. The condonation of delay petition reads as follows:

ITA No.1440/Kol/2024

ITA No.1440/Kol/2024 4. The defect memo has been issued on 28.06.2024, the defect memo reads as follows:

ITA No.1440/Kol/2024 5. The appeal has been posted on multiple occasions on various dates and this is the 25 times which has come up for hearing today. Notices have also been issued through email, RPAD and through the department. The assessee has not taken any action for representing its matters. The assessee has also not taken any action for rectifying the defects. Further, a perusal of the affidavit with a prayer for condonation of delay shows that it is not supported by any document to substantiate its claim. Another affidavit for condonation of delay has also been filed on 26.06.2024 which reads as follows:

ITA No.1440/Kol/2024

ITA No.1440/Kol/2024

6.

The reasons given by the assessee in the two affidavits have not been substantiated with any evidence. This being so, we are of the view that the delay in filing of the appeal is not explained. Consequently, the appeal of the assessee is dismissed on account of delay.

ITA No.1440/Kol/2024 7. In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 28/10/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 28/10/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Digitally signed by MANISH MANISH KUMAR BHOI KUMAR BHOI Date: 2026.11.02 16:47:17 +05'30'

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