PRIYANKA VINIMAY PRIVATE LIMITED,KOLKATA vs. NFAC, DELHI/ACIT, WARD - 6(1), KOLKATA

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ITA 2665/KOL/2024Status: DisposedITAT Kolkata06 May 2025AY 2013-14Bench: us Ld. AR requested that one more opportunity may be granted to the assessee so that the assessee would be able to produce all the required documents before the Ld. CIT(A) to substantiate its case. Thus, in the interest of justice, we restore the issues in both the appeals to the file of Ld. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. However, looking to the non-cooperation of the assessee during the course of appellate procee3 pages

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Facts

The assessee filed two appeals, one against quantum addition and another against penalty levied under Section 271(1)(c), both with a delay of 180 days. During the appellate proceedings before the Ld. CIT(A), the assessee demonstrated a lack of cooperation, failing to respond to multiple notices.

Held

The Tribunal condoned the 180-day delay in filing both appeals. In the interest of justice, the issues in both appeals were restored to the Ld. CIT(A) for fresh adjudication, granting the assessee another opportunity. However, due to the assessee's non-cooperation, a cost of Rs. 10,000 was imposed on the quantum appeal (ITA No.2664/Kol/2024), payable to Legal Aid Services within sixty days, failing which the Ld. CIT(A)'s order would be confirmed.

Key Issues

Condonation of delay in filing appeals, assessee's non-cooperation during appellate proceedings, and conditions for remanding quantum and penalty issues for fresh adjudication by the CIT(A).

Sections Cited

271(1)(c)

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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

Hearing: 06/05/2025Pronounced: 06/05/2025

O R D E R Per Bench : These two appeals filed by the assessee are against the separate orders both 04.04.2024, passed by the CIT(A), National Faceless Appeal Centre (NFAC), for the assessment year 2013-2014.

has been filed by the assessee against the quantum confirmed by the ld. CIT(A) and filed by the assessee against the penalty levied u/s.271(1)(c) of the Act.

Shri Amit Agarwal, AR on behalf of the assessee. Shri Nicholas Murmu, Sr. DR appeared on behalf of the revenue. 3. Both appeals of the assessee are delayed by 180 days each. In this regard, the assessee has filed an application for condonation of delay in both the appeals along with affidavit stating sufficient reasons which are plausible reasons and not found to be false. Accordingly, the delay of 180 days each in filing both the appeals by the assessee is condoned and both appeals are disposed off accordingly.

At the outset, on perusal of the impugned order passed by the Id. CIT(A) at para 3 in the quantum proceedings, shows that the ld. CIT(A) has issued notices to assessee for near about ten times but the assessee has not cooperated in the appellate proceedings. Similarly, the assessee has not responded to the notice issued in the penalty proceedings also. However, before us ld. AR requested that one more opportunity may be granted to the assessee so that the assessee would be able to produce all the required documents before the ld. CIT(A) to substantiate its case. Thus, in the interest of justice, we restore the issues in both the appeals to the file of Id. CIT(A) for readjudicating the issues afresh after granting the assessee adequate opportunity of being heard. However, looking to the non- cooperation of the assessee during the course of appellate proceedings even after issuance of notices to the assessee by the ld. CIT(A), we impose a cost of Rs.10,000/-(Rupees Ten Thousand only) on the assessee to be payable to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta-700001, within sixty days from the date of this order and receipt of the same would be produced before the ld. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the ld. CIT(A) shall stand confirmed.