TURF ADVERTISING & MARKETING COMPANY LTD.,KOLKATA vs. I.T.O., WARD - 1(1), KOLKATA

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ITA 2523/KOL/2024Status: DisposedITAT Kolkata29 July 2025AY 2010-2011Bench: SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)2 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal, in the interest of justice, decided to provide the assessee with another opportunity to present their case and produce necessary details. Consequently, the case file was restored to the Ld. CIT(A) for re-adjudication, with directions to provide adequate opportunity to the assessee.

What were the facts?

The assessee filed an appeal against an order for AY 2010-11, which was initially time-barred by 286 days but the delay was condoned by the Tribunal. The core issue arose from the assessee's non-representation before the Ld. CIT(A) and a history of non-compliance before the Ld. AO, leading to an ex parte order.

What were the issues?

Non-representation of the assessee before the Ld. CIT(A) leading to an ex parte order, and the condonation of delay in filing the appeal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

For Appellant: Shri Miraj D. Shah, AR
For Respondent: Shri Pradeep Dung Dung, DR
Hearing: 30.06.2025Pronounced: 29.07.2025

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 13.12.2023 for the AY 2010-11.

2.

The appeal of the assessee is time barred by 286 days. Considering the facts and circumstances of the case and the condonation petition, we find that there is plausible reason to condone the delay and accordingly the delay in filing the appeal is hereby condoned.

3.

The first issue, inter alia, raised by the assessee is non-representation before the Ld. CIT(A). Assessee submitted that the Ld. CIT(A) passed the order ex parte. A perusal of the assessment order showed that

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 29.07.2025.

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