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Income Tax Appellate Tribunal, B BENCH KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI
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.