HITECH ANIMATION PRIVATE LIMITED,KOLKATA vs. ITO, WARD 10(2), , KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं /ITA No.760/KOL/2025
(निर्धारण वर्ा /Assessment Year. : 2020-2021)
Hitech Animation Private Limited
113A, Mateshartala Road, Topsia
Kolkata-700046
Vs
ITO, Ward-10(2), Kolkata
PAN No. :AACCH 6644 L
(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
निर्धाररती की ओर से /Assessee by : Shri Akash Mansinka, AR
रधजस्व की ओर से /Revenue by : Shri Kapil Mandal, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
16/06/2025
घोषणा की तारीख/Date of Pronouncement
:
16/06/2025
आदेश / O R D E R
Per George Mathan, JM :
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. 2. Shri Akash Mansinka, AR, appeared on behalf of the assessee.
Shri Kapil Mandal, Sr. DR appeared on behalf of the revenue.
3. 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
2
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.
4. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 16/06/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनांक Dated 16/06/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशधिुसधर/ BY ORDER,
(