AMRITA GREENVIEW HOUSING PVT. LTD.,DURGAPUR vs. D.C.I.T., CIRCLE - 1, , DURGAPUR

Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2024-25/1069528747(1) dated 08.10.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2018-19. 2. Shri Sunil Surana, AR appeared on behalf of the assessee and Shri Sandip Sengupta, Addl. CIT, Sr. DR appeared on behalf of the revenue. 3. The Ld. CIT(A) has dismissed the appeal of the assessee in limine by holding that there is a delay of 104 days. Admittedly, this delay is on 2 Amrita Greenview Housing P. Ltd., AY: 2018-19

account of the Covid period. Consequently, we are of the view that assessee has sufficient cause and the delay stands condoned. A perusal of the assessment order clearly shows that the assessee has been non-cooperative before the Assessing Officer. Consequent to the non-cooperation of the assessee before the Assessing Officer, this has led the Assessing Officer disallowing the entire construction expenses. Admittedly, this is not permissible. Therefore, in the interests of natural justice, we are of the view that the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Assessing Officer for adjudication afresh subject to the assessee paying a cost of Rs.50,000/- to the Direct Tax Professional Association (DTPA) within sixty days from the date of this order and receipt of the same would be produced before the Ld.
Assessing Officer at the first hearing. Should the assessee not pay the abovementioned cost of Rs. 50,000/- within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.
4. In the result, the appeal of the assessee is allowed for statistical purpose subject to above directions.
Order dictated and pronounced in the open court. (Rakesh Mishra)
Judicial Member

Dated: 10th March, 2025

JD, Sr. P.S.

3
Amrita Greenview Housing P. Ltd., AY: 2018-19

Copy to:
1. The Appellant: M/s. Amrita Greenview Housing Pvt. Ltd.
2. The Respondent. DCIT, Cir-1, Durgapur
3. CIT(A), NFAC, Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata Bench, Kolkata