JAIAMBAY COMMERCIAL PVT. LTD.,KOLKATA vs. I.T.O., WARD - 60(2), KOLKATA

Facts

The assessee's assessment was framed u/s 143(3) of the Income Tax Act, 1961, making additions/disallowances. The assessee appealed to the Ld. CIT(A), but the appeal was dismissed as time-barred due to an alleged 44-day delay, calculated from the date of the order. The assessee contended that the appeal was filed within time, as the limitation period should be counted from the date of receipt of the assessment order (02.06.2015) rather than the date of passing (25.03.2015), and also noted confusion with a subsequent reassessment order u/s 147 r.w. Section 143(3) dated 28.12.2019.

Held

The Tribunal found that the Ld. CIT(A) erred in dismissing the appeal based on delay without properly considering the assessee's claim that the appeal was filed within the statutory period from the date of receipt of the order. The Tribunal set aside the CIT(A)'s order and remanded the matter back for a fresh decision on merits, instructing the CIT(A) to provide the assessee a reasonable opportunity to furnish evidence regarding timely filing.

Key Issues

Whether the Ld. CIT(A) was justified in dismissing the assessee's appeal as time-barred, and whether the appeal was filed within the prescribed time limit when considering the date of receipt of the assessment order.