HITECH ADVISORY SERVICES PVT. LTD.,KOLKATA vs. I.T.O., WARD - 9(2), KOLKATA

The appeal is time barred by 20 days in filing the appeal before the ITAT by the assessee. However, the Director of the assessee-company filed a condonation petition dated 20th December, 2024 saying that the assessee was not aware of any notices of hearing and the order passed by the ld. CIT(Appeals) as the Chartered Accountant and A.R. of the assessee-company failed to check up the internet portal due to heavy work pressure of statutory compliances. When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 20 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay.

Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal before the Tribunal within the stipulated time. Therefore, I am inclined to condone the delay of 20 days. Hence the delay is condoned.

The contention of the ld. Counsel for the assessee is that the ld. Addl./JCIT(Appeals) dismissed the appeal of the assessee in limine as the assessee failed to explain any facts or to submit any documents/evidences to support/substantiate its claim. The ld. Counsel argued that the ld. Addl./JCIT(Appeals) dismissed the appeal simply relying on the order of ld. Assessing Officer and without considering the issue on merit. Therefore, he pleaded to set aside both the orders of revenue authorities. Hitech Advisory Services Pvt. Limited

On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee. Therefore, the ld. Addl./JCIT(Appeals) has no other option except dismissing the appeal ex-parte and he pleaded to uphold the order passed by the ld. Addl./JCIT(Appeals).

I have heard both the sides and perused the material available on record. The ld. Counsel for the assessee filed a condonation petition mentioning the reasons for delay in filing the appeal before the Tribunal. Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee to decide the case on merit. Therefore, I remit the matter back to the file of ld. Addl./JCIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. Addl./JCIT(Appeals) failing which the Ld. Addl./JCIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26/06/2025. (Duvvuru RL Reddy) Vice-President (KZ)