A B J INDUSTRIES PVT LTD,KOLKATA vs. I.T.O W-4(1),KOLKATA, KOLKATA

PDF · subscribers
ITA 1255/KOL/2024Status: DisposedITAT Kolkata03 March 2025AY 2012-13Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in the interest of substantial justice, granting the assessee an opportunity to rectify its callous attitude. The issues were restored to the Assessing Officer with a cost of Rs. 1,00,000/- to be paid by the assessee.

What were the facts?

The appeal filed by the assessee was time-barred by 2281 days. No one appeared on behalf of the assessee. The appeal is against the order of the Ld. Commissioner of Income Tax (Appeals).

What were the issues?

Whether the delay in filing the appeal can be condoned in the interest of substantial justice, and if so, under what conditions.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Respondent: Shri Subhendu Datta, CIT, DR
Hearing: 03.03.2025Pronounced: 03.03.2025

Present for: Appellant by : N o n e Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 03.03.2025 Date of Pronouncement : 03.03.2025 O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-13, Kolkata [hereinafter referred to as “the Ld. CIT(A)”] vide appeal no.141/CIT(A)-13/Kol/2016-17 dated 03.01.2018 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2012-13.

2.

None appeared on behalf of the assessee and Shri Subhendu Datta, CIT, DR appeared on behalf of the revenue.

3.

Appeal of the assessee is time barred by 2281 days. In the interests of substantial justice, we condone the delay without going into the technicalities so as to grant the assessee one more opportunity to rectify its callous attitude. The issues in this appeal are restored to the file of the Assessing Officer subject to a payment of cost of Rs.1,00,000/- by the assessee to be deposited under the head A/c. 500 to the Department in a challan within 60 days from the date of this order and the proof of such payment is to be produced before the Assessing Officer when the matter is posted for hearing by the Assessing Officer. Should the assessee fail to make the payment of the cost within the stipulated time and produce the receipt thereof, the order of the Ld. CIT(A) shall stand confirmed.

4.

In the result, the appeal of the assessee is allowed for statistical purpose with the directions given above.

Recent GST High Court judgments

Search GST case law →