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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2011-12, which had dismissed the appeal due to perceived delay. The assessee contended there was no delay as the appeal was filed after obtaining a certified copy of the order and sought an opportunity to present its case before the Assessing Officer.
Held
The Tribunal found no delay in filing the appeal before the CIT(A), as it was filed after receiving the certified copy of the AO's order. Noting that the assessee had not produced details before the lower authorities, the Tribunal, in the interest of justice, restored the issues to the Assessing Officer for fresh adjudication on merits, granting the assessee an adequate opportunity to be heard and requiring cooperation in the proceedings.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal on grounds of delay, and whether the assessee should be granted an opportunity to present its case before the Assessing Officer.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 09.01.2025 for the Assessment Year 2011-2012.
Shri Miraj D. Shah, ld AR appeared on behalf of the assessee. Shri Sanjib Kumar Paul, ld.Sr. DR appeared on behalf of the revenue.
It was submitted by the ld.AR that the assessee the ld. CIT(A) has dismissed the appeal of the assessee on account of delay, whereas it was submitted by the ld. AR that there is no delay, insofar as the appeal has been filed after obtaining the certified copy of the order. It was the further submission that the assessee may be given an opportunity to represent its case before the ld. Assessing Officer so that the assessee could be able to provide the required details to substantiate its case.
In reply, ld. Sr. DR supported the orders of the ld. AO and ld. CIT(A).