ANKIT DEALERS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 10(2), KOLKATA

Per Bench : The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023- 24/1059733437(1) dated 15.01.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2016-17. 2. Smt. Amuldeep Kaur, JCIT appeared on behalf of the Respondent and Shri Abhishek Bansal, FCA appeared on behalf of the assessee. 3. The appeal of the assessee is time barred by 255 days. A separate application for condonation of delay has been placed in file. Considering the averments made in the said application, we find that there is plausible

2
Ankit Dealers Pvt. Ltd. AY: 2016-17
reason to condone the delay and the delay of filing the appeal is hereby condoned.
4. The first issue, inter alia, raised by the assessee is non-representation before the Ld. CIT(A). Assessee submitted that the Ld. CIT(A) passed the order ex parte. Assessee also submitted that since the notices issued by the Ld. CIT(A) directly went into spam folder and missed the attention of the assessee resulting into non-compliance. Under this circumstance, in the interest of natural justice, the issues in this appeal of the assessee are restored to the file of the Ld. CIT(A) for re-adjudication afresh after granting reasonable opportunity of being heard to the assessee. Liberty is also granted to the assessee to submit additional evidence including other legal grounds before the Ld. CIT(A).
5. In the result, the appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court. (Sanjay Awasthi)
Judicial Member
Dated: 25th March, 2025
JD, Sr. P.S.
Copy to:
1. The Appellant: M/s. Ankit Dealers Pvt. Ltd.
2. ITO, Ward-10(2), Kolkata
3. CIT(A), NFAC, Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata Bench, Kolkata