BANSIWALA DISTRIBUTORS PRIVATE LIMITED ,KOLKATA vs. INCOME TAX OFFICER, WARD - 1(1), KOLKATA, KOLKATA

ITA 2302/KOL/2024Status: DisposedITAT Kolkata22 May 2025AY 2008-093 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the assessee before the Ld. CIT(A) was not delayed, as it was filed based on the certified copy of the assessment order dated 26.05.2016. The Tribunal found merit in the assessee's contention that the Ld. CIT(A) had not adjudicated the issues on merit. Consequently, the Tribunal set aside the order of the Ld. CIT(A) and restored the issues to the file of the Ld. CIT(A) for fresh adjudication on merits. The ratio decidendi is that an appeal filed based on a certified copy of an order, if within the prescribed period from the date of that certified copy, should not be dismissed for delay without proper consideration of the facts. The operative direction is to restore the appeal to the Ld. CIT(A) for adjudication on merits. No issue was expressly left undecided.

What were the facts?

The assessee, Bansiwala Distributors Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging an order passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi. The assessment year in question is 2008-09. The appeal before the ITAT arose because the assessee's appeal before the CIT(A) was dismissed in limine due to delay. The assessee contended that the appeal was filed based on a certified copy of the assessment order dated 26.05.2016, and therefore, there was no delay. The revenue, represented by the CIT, DR, did not raise significant objections to restoring the appeal for fresh adjudication, suggesting the levy of cost.

What were the issues?

1. Whether the appeal filed before the Ld. CIT(A) was delayed, considering it was based on a certified copy of the assessment order dated 26.05.2016? (Question of fact and law, concerning the procedural timeline for filing appeals under the Income Tax Act, 1961). Assessee's Contention: The assessee argued that there was no delay in filing the appeal before the Ld. CIT(A) because it was filed upon receiving a certified copy of the assessment order. The assessee requested that the appeal be restored to the Ld. CIT(A) for re-adjudication on merits. Revenue's Contention: The Ld. CIT, DR did not raise any serious objection regarding the restoration of the appeal to the file of the Ld. CIT(A) for fresh adjudication, subject to the levying of cost.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH KOLKATA

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

For Appellant: Shri Ashish Bansal, AR

For Respondent: Shri Prakash Nath Barnwal, CIT, DR

Date of Hearing : 22.05.2025 Date of Pronouncement : 22.05.2025 O R D E R Per Bench :

The captioned appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [in short “CIT(A)”] vide Appeal No. ITBA/NFAC/S/250/2024-25/1068812538(1) dated 19.09.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the assessment year 2008-09.

Shri Ashish Bansal, AR represented on behalf of the assessee and Shri Prakash Nath Barnwal, CIT, DR appeared on behalf of the revenue.

Bansiwala Distributors P. Ltd. AY: 2008-09 3. It was submitted by the Ld. AR that the appeal of the assessee has been dismissed in limine on account of delay. It was the submission that there was no delay in so far as the assessment order itself was not served upon the assessee and it was only after receiving a certified copy of the order that an appeal has been filed. It was the submission that there is no issue if the appeal is restored to the Ld. CIT(A) for re-adjudication.

In reply, the Ld. CIT, DR did not raise any serious objection in regard to the issue of restoration of appeal to the file of the Ld. CIT(A) for adjudicating afresh upon levying of cost.

We have considered the rival submissions and on perusal of the facts and circumstances of the case it clearly shows that the appeal of the assessee has been filed on the basis of the certified copy of the assessment order dated 26.05.2016. If such date is considered then there is no delay in filing the appeal before the Ld. CIT(A), so, we are inclined to accept the contention of the assessee that the Ld. CIT(A) has not adjudicated the issues on merit. As we have already held that there is no delay in filing the appeal before the Ld. CIT(A), we are of the view that the order of the Ld. CIT(A) deserves to be set aside and the issues are restored to the file of the Ld. CIT(A) for adjudication afresh on merits.

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