CARRYCO,KOLKATA vs. DCIT, CIRCLE 40, , KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM Carryco 26, Zakaria Street, Kolkata- 700073, West Bengal Vs. DCIT, Circle-40, Kolkata 3, Government Place, West, Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AADFC4454B
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 24.07.2024 for the AY 2015-16. 02. At the outset, we notice that there is delay of 227 days in filing the appeal before the Tribunal, for which the assessee has filed the condonation petition along with affidavit.
03. After going through the contents of the affidavit and hearing the rival parties, we are inclined to condone the delay as the delay for sufficient, genuine and bonafide reasons.
04. We further note that the ld. CIT (A) has dismissed the appeal in limine, without deciding the same on merits on the ground that the Carryco; A.Y. 2015-16
assessee has failed to appear despite granting various opportunities, which have been discussed in para no.4 of the appellate order.
Accordingly, provisions of Section 250(6) of the Income-tax Act, 1961
(the Act) were not followed by ld CIT(A). Under these circumstances.
We are of the view that ends of justice would be met if the appeal is restored to the file of the ld. CIT (A). Accordingly, we restore this appeal to the file of the ld. CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee.
05. In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.07.2025. (PRADIP KUMAR CHOUBEY)
(RAJESH KUMAR)
(JUDICIAL MEMBER)
(ACCOUNTANT MEMBER)
Kolkata, Dated: 30.07.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//
Sr. Private Secretary/ Asst.