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Facts
The assessee filed an appeal before the CIT(Appeals) which was dismissed in limine due to a delay of 57 days. The assessee contended that the delay was caused due to non-service of the assessment order.
Held
The Tribunal condoned the delay of 57 days, holding that it was due to non-service of the assessment order and to ensure the principle of natural justice. The matter was remitted back to the CIT(Appeals) for adjudication on merit.
Key Issues
Whether the delay in filing the appeal before the CIT(Appeals) should be condoned due to non-service of the assessment order.
Sections Cited
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Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ)
Assessment Year: 2012-2013 Conquer Barter Private Limited,……….……Appellant 42, Sir Hari Ram Goenka Street, Kolkata-700007, W.B. [PAN:AADCC8378F] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-9(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Avijit Ghosal, Advocate, appeared on behalf of the assessee Shri Sanjib Kumar Paul, Addl. Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: November 19, 2025 Date of pronouncing the order: November 21, 2025 O R D E R
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 11.06.2025 passed for Assessment Year 2012-2013.
(A.Y. 2012-2013) Conquer Barter Private Limited 2. The appeal is time barred by 57 days in filing the appeal by the assessee before the ld. CIT(Appeals). It was the submission of the ld. Counsel for the assessee before the Tribunal that the ld. CIT(Appeals) without condoning the delay dismissed the appeal in limine. The ld. Counsel further submitted that the assessee could not file the appeal in time before the ld. CIT(Appeals) due to non- servicing of the assessment order. Ld. Counsel for the assessee also submitted that the ld. Assessing Officer did not feel it necessary to serve the assessment order to the assessee. The Assessing Officer has not intimated to the assessee via e-mail or through message about passing of the order. He pleaded before me to set aside the order passed by the ld. CIT(Appeals) and condone the delay of 57 days. He also prayed to remit the matter back to the file of ld. CIT(Appeals) to dispose of the matter on merit.
On the other hand, ld. Departmental Representative did not raise any objection if the matter is remitted back to the file of ld. CIT(Appeals) to decide it afresh.
Considering the facts and circumstances of the case, I am of the view that the delay occurred is only due to non-service of assessment order. By considering the totality of the facts and circumstances of the case, and in order to ensure the principle of natural justice, I am of the view that it is a fit case to condone the delay of 57 days in filing the appeal before the ld. CIT(Appeals). Therefore, I condone the delay and remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him (A.Y. 2012-2013) Conquer Barter Private Limited and to decide it afresh on merit. At the same breath, I 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 of the case, based on the materials available on the record. Thus, the grounds raised by the assessee are allowed for statistical purposes.