ELECT AGENCIES PVT. LTD., ,KOLKATA vs. ITO, WARD 10(1), , KOLKATA

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ITA 1060/KOL/2025Status: DisposedITAT Kolkata22 July 2025AY 2011-2012Bench: SHRI GEORGE MATHAN (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

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: 22/07/2025Pronounced: 22/07/2025

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.

2.

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.

3.

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.

4.

In reply, ld. Sr. DR supported the orders of the ld. AO and ld. CIT(A).

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