ORION PEST SOLUTIONS PRIVATE LIMITED,KOLKATA vs. ITO, CIRCLE 11(1), KOLKATA, KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
Orion Pest Solutions Pvt. Ltd
200W, S.P.Mukherjee Road,
Kalighat SO Kolkata-700026
Vs ITO, Circle-11(1), Kolkata
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. 2. None appeared on behalf of the assessee. Shri Praveen Kishore, ld.CIT-DR appeared on behalf of the revenue.
3. 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.
ITANo.1455/Kol/2025
2
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).
5. 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.
6. 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. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 09/09/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(