OAS REALTY PVT. LTD.,SOUTH TWENTY FOUR PARGANAS vs. I.T.O., WARD - 14(1),, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM OAS Realty Private Ltd. C/o Ramjan Ali Seikh, Bibirhati More, Bakrahat, S.O. Sajua, south 24 Paraganas, PIN-743377, West Bengal Vs. ITO, Ward 14(1), Kolkata (Appellant) (Respondent) PAN No. AABCO1647F
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 23.05.2025 for the AY 2022-23. 02. At the outset, we note that the appeal of the assessee is barred by limitation by 14 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. DR did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal as under.
OAS realty Private Ltd.; A.Y. 2022-23
At the outset, the ld. Counsel for the assessee submitted before the Bench that the learned CIT (A) has passed ex-parte order without deciding the issues on merits. The ld AR submitted that the ld. Counsel for the assessee did not response to the various notices issued by the ld. CIT (A) and the learned CIT (A) passed the appellate order dismissing the appeal. The learned Authorized Representative therefore prayed that the appeals may kindly be restored to the file of the learned CIT (A) so that the same could be decided on merit in the interest of justice and fairplay. 04. The ld. 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 apparently the appeal was decided ex- parte dismissing the appeal in limine without deciding the issues at merit which is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fairplay, this appeal is restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. 06. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27.10.2025. (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)
Kolkata, Dated: 27.10.2025
Sudip Sarkar, Sr.PS
OAS realty Private Ltd.; A.Y. 2022-23
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.