MICKY METALS LIMITED,KOLKATA vs. ITO, WARD 3(1), KOLKATA
Before: SHRI GEORGE MATHAN, JM & SHRI RAKESH MISHRA, AM Micky Metals Limited 1st Floor suite No.103, Haute Street, Cororate Park, Topsia, Kolkata-700046 West Bengal Vs. Income Tax officer, Ward 3(1), Aayakar Bhawan Kolkata, P-7, Chowringhee Square, Kolkata-700069, (Appellant) (Respondent) PAN No. AADCM2196H
PER GEORGE MATHAN, JM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi [the learned CIT (A)] (hereinafter referred to as the “Ld. CIT(A)”] in appeal no. ITBA/National Faceless Appeal Centre, Delhi [the learned CIT (A)/S/250/2024- 25/1071742845(1) dated 31.12.2024 for the AY 2022-23. 02. Shri Amit Agarwal appeared on behalf of the assessee and Shri Sallong Yaden appeared on behalf of the revenue. 03. At the outset, the ld. Counsel for the assessee submitted that the learned CIT (A) dismissed the appeal of the assessee by not condoning the delay of 44 days on the ground that no sufficient cause was demonstrated by the assessee for late filing of the appeal. Therefore, the assessee prayed that the delay of 44 days may be condoned and Micky Metals Limited; A.Y. 2022-23 ` appeal of the assessee may kindly be restored to the file of the learned CIT (A) for fresh adjudication. 04. The learned DR on the other hand left the issue to the wi om of the Bench. 05. After hearing the rival contentions and perusing the materials available on record, we find that the learned CIT (A) has not condoned the delay of 44 days for late filing of the appeal for the reason that the delay has no bonafide and genuineness reason. We have gone through the reasons attributable to late filing of appeal and found that the reasons are bonafide and genuine and accordingly, we condone the delay of 44 days. In the same breath, we restore the appeal to the file of the learned CIT (A) to decide the appeal on merit after affording a reasonable opportunity of being heard to the assessee. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30.10.2025. (RAKESH MISHRA) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER)
Kolkata, Dated:30.10.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//
Sr. Private Secretary/ Asst.