UNICORN DEALTRADE PVT. LTD.,KOLKATA vs. CENTRALIZED PROCESSING CENTRE (CPC), , BENGALURU

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ITA 2083/KOL/2024Status: DisposedITAT Kolkata21 January 2025AY 2013-20149 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) erred in dismissing the appeal solely on grounds of delay without properly considering the assessee's explanation and the circumstances. The Tribunal decided to remit the matter back to the CIT(A) for adjudication on merits.

What were the facts?

The assessee filed its return of income, but the CPC issued an intimation under Section 143(1) making an addition. The assessee filed a rectification application which was rejected, and subsequently filed an appeal before the CIT(A). The CIT(A) dismissed the appeal due to a delay in filing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on grounds of delay without condoning the delay and considering the merits of the case. The issue also concerns the validity of the addition made under Section 143(1).

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SHRI SONJOY SARMA

order

: January 21st, 2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-3, Ahmedabad [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2013-14 dated 23.08.2024, which has been passed against the intimation order u/s 143(1) of the Act, dated 26.09.2014.

2.

The assessee has raised the following grounds of appeal:

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