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

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ITA 2623/KOL/2024Status: DisposedITAT Kolkata09 June 2025AY 2012-2013Bench: SHRI PRADIP KUMAR CHOUBEY (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 249(2),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA

order

: 09-June-2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2012-13 dated 21.10.2024, which has been passed against the assessment order u/s 143(3) of the Act dated 28.12.2019.

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