M/S. SHAKUMBRI ENTERPRISES PVT. LTD.,,KOLKATA vs. I.T.O., WARD - 1(4),, KOLKATA

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ITA 1251/KOL/2025Status: DisposedITAT Kolkata21 November 2025AY 2016-2017Bench: Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Rajesh Kumar, Accountant Member Ι.Τ.Α. No. 1251/KOL/2025 Assessment Year: 2016-2017 M/s. Shakumbri Enterprises Pvt. Ltd.,........Appellant 99/5/9A, Ballygunge Place, 1st Floor, Kolkata-700019, West Bengal [PAN:AAECS4660F] -Vs.- Income Tax Officer, Ward-1(4), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Abhijit Dey, A.R. appeared on behalf of the assessee Shri S.B. Chakraborty, Sr. D.R., appeared on beh4 pages

AI SummaryPartly Allowed

Facts

The assessee's appeal was filed with a delay of 101 days, and no specific condonation petition was submitted. The Ld. CIT(Appeals) passed an ex-parte order, and the original assessment under Section 144 was due to the assessee's non-compliance with show-cause notices.

Held

The ITAT condoned the 101-day delay in filing the appeal. The matter was remitted back to the Ld. CIT(Appeals) to provide the assessee with a fresh opportunity of being heard, in line with principles of natural justice. The assessee was cautioned to cooperate with the proceedings.

Key Issues

Condonation of delay in filing the appeal; whether the lower authorities violated principles of natural justice by passing ex-parte orders and making assessment under Section 144 without sufficient opportunity to the assessee.

Sections Cited

144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Rajesh Kumar

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 28.12.2024 passed for Assessment Year 2016-2017. 1 (A.Y. 2016-2017) M/s. Shakumbri Enterprises Pvt. Ltd.

The appeal is time barred by 101 days in filing the appeal by the assessee. However, the assessee did not file any affidavit or condonation petition before the ITAT in support of condonation of delay of 101 days.

Considering the facts and circumstances of the case, we are of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, we are inclined to condone the delay of 101 days. Hence the delay is condoned.

At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte without giving opportunities to the assessee. He also submitted that even the assessment order has been passed under section 144 of the Act due to non-compliance from the side of the assessee with regard to the show-cause notice. He prayed for one more opportunity to substantiate his case before the ld. CIT(Appeals).

At the time of hearing, ld. Sr. Departmental Representative supported the orders of lower authorities.

(A.Y. 2016-2017) M/s. Shakumbri Enterprises Pvt. Ltd.

We have heard both the sides and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. We also find that the assessment order has been passed u/s. 144 of the Act as the assessee remained non- compliant and failed to produce any evidence or supporting documents in support of the claim. Considering the facts and circumstances of the case, we are inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the (A.Y. 2016-2017) M/s. Shakumbri Enterprises Pvt. Ltd. grounds raised by the assessee are partly allowed for statistical purposes.