What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It restored all issues to the CIT(A) for fresh adjudication, directing that a speaking order be passed after considering the assessee's submissions and documents.

The assessee's appeal was filed beyond the statutory time limit. The assessee contended that the impugned order was ex-parte and they did not get a sufficient opportunity to present their case before the CIT(A).

What were the issues?

Whether the assessee was prevented by reasonable cause from filing the appeal within the time limit and whether the assessee was denied adequate opportunity of being heard by the lower appellate authority.

Somnath Commosales Ltd. vs I.T.O., Ward - 7(3) | ITAT Kolkata 2022

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

Before: DR. MANISH BORAD & SONJOY SARMA

order

: November 29th, 2022 ORDER

Per Manish Borad, Accountant Member:

This appeal filed by the assessee pertaining to the Assessment Year (in short “AY”) 2015-16 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals)-23, Kolkata [in I.T.A. No.: 475/Kol/2022 Assessment Year: 2015-16 Somnath Commosales Ltd. short ld. “CIT(A)”] dated 25.04.2019 arising out of the assessment order framed u/s 144 of the Act dated 29.12.2017.

Registry has informed that the appeal is time barred by 160 days. Condonation application has been filed by the assessee. After perusing the same, we find force in the reasons mentioned therein and are satisfied that the assessee was prevented for reasonable cause in filing the instant appeal within statutory time limit. We, therefore, condone the delay and admit the appeal for adjudication. 3. At the outset, ld. Counsel for the assessee submitted that in the instant appeal, the impugned order is ex-parte and the assessee failed to get sufficient opportunity to give the submissions and file relevant documents in support of its grounds raised

before ld. CIT(A). Prayer was made to restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication.

4. Ld. D/R was fair enough in not raising any objection if the issues raised in the instant appeal is restored to ld. CIT(A).

5. We have heard rival contentions and perused the records placed before us. From perusal of the impugned order, we find that there was no appearance on behalf of the assessee before ld. CIT(A) and the impugned order was passed ex-parte.

6. We, therefore, considering the prayer made by the ld. Counsel for the assessee and no objection being raised by ld. D/R, restore all the issues in the instant appeal to the ld. CIT(A) for fresh adjudication and to pass a speaking order after considering the submissions as well as the relevant documents to be filed by the I.T.A. No.: 475/Kol/2022 Assessment Year: 2015-16 Somnath Commosales Ltd. assessee on being provided adequate opportunity and to decide in accordance with law. The assessee is directed to remain vigilant and file necessary documents, if considered, in support of its grounds of appeal and should not take adjournment, unless otherwise required for reasonable cause.

7. In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 29th November, 2022. Sd/- Sd/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 29.11.2022 Bidhan (P.S.) Copy of the order forwarded to:

1. Somnath Commosales Ltd., 67/41, Strand Road, Cross Road, No. 10, Nimtalla, Kolkata-700 006.

2. ITO, Ward-7(3), Kolkata. 3. CIT(A)-23, Kolkata. 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata.

SOMNATH COMMOSALES LTD.,KOLKATA vs. I.T.O., WARD - 7(3), KOLKATA, KOLKATA

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