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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2018-2019, which was delayed by 277 days. An application for condonation of delay with an affidavit citing plausible reasons was filed and accepted, as the Ld. CIT-DR did not object. The core issue stemmed from the assessee's failure to produce relevant evidence before the Assessing Officer and the CIT(A) during the original proceedings.
Held
The Tribunal condoned the delay of 277 days in filing the appeal and admitted it for hearing. Recognizing the interest of justice and the assessee's inability to substantiate its claim with documents before the lower authorities, the Tribunal restored the issues to the CIT(A) for fresh adjudication. The assessee was granted one more opportunity to present its case, with a directive to cooperate in the re-adjudication.
Key Issues
Whether the delay in filing the appeal should be condoned, and whether the assessee should be granted a further opportunity to submit evidence before the CIT(A).
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
(निर्धारण वर्ा /Assessment Year :2018-2019) Orion Pest Solutions Pvt. Ltd Vs ITO, Circle-11(1), Kolkata 200W, S.P.Mukherjee Road, Kalighat SO Kolkata-700026 PAN No. :AABCO 0290 J (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : None रधजस्व की ओर से /Revenue by : Shri Praveen Kishore, CIT-DR सुनवाई की तारीख / Date of Hearing : 09/09/2025 घोषणा की तारीख/Date of Pronouncement : 09/09/2025 आदेश / O R D E R
Per George Mathan, JM:
This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 24.07.2024 for the assessment year 2018-2019.
None appeared on behalf of the assessee. Shri Praveen Kishore, ld.CIT-DR appeared on behalf of the revenue.
The appeal of the assessee is barred by 277 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. CIT-DR also did not raise any serious objection to condone the delay. Accordingly, delay of 277 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing.
2 ITANo.1455/Kol/2025 4. Ld. Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). It was the submission that the assessee has not produced any evidence either before the ld. Assessing Officer or before the ld. CIT(A).
As it is noticed from the impugned order the assessee could not substantiate its claim by providing relevant documents before the ld. CIT(A) in appellate proceedings. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld.CIT(A) positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 09/09/2025.