PROMISING EXPORTS PVT. LTD.,,KOLKATA vs. DCIT, CIRCLE 11(1),, KOLKATA

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 27.03.2025 for the AY 2013-14. 02. It appears from the report of the registry that the appeal has been filed with a delay of 16 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal.
The Ld. D.R did not raise any objection in condoning the delay. In our opinion, the delay is for bonafide and genuine reason, hence, we condone the delay and adjudicate the appeal.
03. The ld. Counsel for the assessee submitted that the learned CIT
(A) passed an ex-parte order without deciding the issue on merit
Promising Exports Pvt. ltd.; A.Y. 2013-14

thereby violating the provisions of Section 250(6) of the Income-tax
Act, 1961 (the Act). The learned Authorized Representative therefore prayed that the order passed by the learned CIT (A) is not sustainable under the Act. The learned Authorized Representative submitted that the appeal of the assessee may kindly be restored to the file of the learned CIT (A) with a direction to decide the same on merit in the interest of justice and fair play.
04. The learned DR on the other hand fairly agreed that the appeal was dismissed ex-parte in limine and 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 first appellate authority has decided the appeal without deciding the issue on merit as the learned
CIT (A) passed the order in limine, dismissing the appeal of the assessee on the ground that the assessee has not responded to the notice issued u/s 250(6) of the Act. In our opinion, the ends of justice would be well served if the appeal of the assessee is restored to the file of the learned CIT (A) for adjudication afresh. Accordingly, we restore the appeal of the assessee to the file of the learned CIT (A) to decide the issue on merit after affording reasonable opportunity of hearing the assessee.
06. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15.10.2025. (PRADIP KUMAR CHOUBEY)
(RAJESH KUMAR)
(JUDICIAL MEMBER)
(ACCOUNTANT MEMBER)

Kolkata, Dated: 15.10.2025
Promising Exports Pvt. ltd.; A.Y. 2013-14

Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:

BY ORDER,//

Sr. Private Secretary/ Asst.