M/S FORUM SHOPPING MALL PVT. LTD.,KOLKATA vs. DCIT, CIR.-6(1), KOLKATA

The present appeal has been preferred by the assessee against the order dated 02.12.2019 of the Commissioner of Income Tax (Appeals)-2, Kolkata [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’).

The Registry has reported that the present appeal is barred by limitation period of 392 days. A separate application for condonation of delay has been filed wherein it has been pleaded that earlier the first appeal of the assessee was fixed for hearing before the ld. CIT(A) on 11.09.2018. The AR of the assessee has appeared before the ld. CIT(A) on that date and the matter was adjourned sine die. Thereafter, the assessee did not receive any notice of hearing before the CIT(A). In the Month of March 2020, lockdown started due to Covid-19 pandemic and the Office remained closed. On 2nd week of October, 2020, the Director of the assessee company enquired about the status of the appeal then he came to know that the ld. CIT(A) had passed an ex parte order on 02.12.2019. The assessee immediately applied for obtaining certified copy of the impugned order of CIT(A) but till date that has not been supplied. Thereafter the assessee contacted the present counsel Shri Saumitra Choudhury, who downloaded the copy of the impugned

In the result, the appeal of the assessee is treated as allowed for statistical purposes.