ANJANIPUTRA TIE-UP PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(3),, KOLKATA

ITA 1229/KOL/2025Status: HeardITAT Kolkata07 August 2025AY 2011-2012Bench: the Id. CIT(A).2 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

Considering the interest of justice, the Tribunal restored the issues to the file of the CIT(A) for fresh adjudication. The CIT(A) was directed to provide adequate opportunity of being heard to the assessee, and the assessee was instructed to cooperate positively in the readjudication proceedings.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) for the assessment year 2011-12. The appeal was delayed by 308 days, but the Tribunal condoned the delay after accepting the assessee's application and affidavit. The CIT(A) had previously dismissed the assessee's appeal due to non-cooperation.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the case should be remanded to CIT(A) for fresh adjudication, given the previous ex-parte dismissal due to non-cooperation.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 07/08/2025Pronounced: 07/08/2025

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