ASTRO LEASING & FINANCE CO. PVT. LTD.,KOLKATA vs. I.T.O., WARD - 7(1), KOLKATA, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI SANAJY AWASTHIAssessment Year: 2015-16
Per Bench : This is an appeal filed by the assessee 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- 24/1060049002(1) dated 24.01.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2015-16. 2. Shri Akkal Dudhwewala, FCA appeared on behalf of the assessee and Shri Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. It was submitted by the Ld. AR that the assessee had attempted to file the details before the Ld. CIT(A) and due to some technical glitches, which were also intimated to the Ld. CIT(A) vide Acknowledgment No. 401884671220322, the same could not be filed. It was the submission that still the Ld. CIT(A) proceeded to dismiss the appeal of the assessee for non-
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Astro leasing & Finance Co. P. ltd. AY: 2015-16
representation. It was also the submission that even before the Assessing
Officer, notices have not been received by the assessee in so far as the notices have been sent to the wrong e-mail address. It was the submission that the correct e-mail address has also been, updated details of which reads as under:
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Astro leasing & Finance Co. P. ltd. AY: 2015-16
It was the submission that in the interest of justice the issues in this appeal could be restored to the file of the Assessing Officer, where the assessee would be in a position to provide all the details. 5. In reply, the Ld. CIT, DR did not raise any serious objection. It was the submission that the assessee should have been more careful. 6. We have heard the rival submissions. It is noticed that the e-mails have been sent to the wrong e-mail address of the assessee. The correct e- mail address is available in the personal details as extracted above. Hence, in the interest of justice, the issues in this appeal are restored to the file of the Assessing Officer for re-adjudication, after granting adequate opportunity of being heard. 7. In the result, the appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court. (Sanjay Awasthi) Judicial Member
Dated: 26th March, 2025
JD, Sr. P.S.
Copy to:
1. The Appellant: Astro Leasing & Finance Co. Pvt. Ltd.
2. The Respondent. ITO, Ward-7(1), Kolkata
3. CIT(A, NFAC, Delhi.
4. Pr. CIT
5. DR, ITAT, Kolkata.
Guard file.By Order