HITECH ANIMATION PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(2), , KOLKATA

This is an appeal filed by the assessee against the order dated 13.02.2025, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for A.Y.2020-2021.

Shri Akash Mansinka, AR, appeared on behalf of the assessee. Shri Kapil Mandal, Sr. DR appeared on behalf of the revenue.

At the outset, a perusal of the order of the ld. CIT(A) shows that the assessment order was passed on 24.09.2022 which was served on the assesse on 24.09.2022, however, the assesse filed appeal before the ld. CIT(A) on 06.02.2023, resulting into near about 100 days delay in filing the appeal. In this regard, the assesse could not explain before the ld. CIT(A), however, ld. AR submitted during the course of hearing before us that the delay in filing the appeal before the ld. CIT(A) was due to change of incumbent in the office of the assesse and prayed that the delay may kindly be condoned and the assessee may be given one more opportunity for which the assessee would be able to represent its case before the ld. CIT(A) and produce all the evidence to substantiate its case. The ld. Sr. DR did not raise any serious objection in setting aside the issues in this appeal to the file of ld. Assessing Officer. This being so, in the interest of justice, we condone the delay of near about 100 days in filing the appeal before the ld.CIT(A) and restore the issues in this appeal to the file of ld. CIT(A) for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings before the Assessing Officer positively.