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

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ITA 67/KOL/2021Status: DisposedITAT Kolkata09 September 2022AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the principle of natural justice requires the assessee to be given an opportunity to present its case before the CIT(A).

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte without proper notice. The assessee discovered this ex parte order late and faced delays in obtaining the order copy and filing the present appeal, partly due to the COVID-19 lockdown.

What were the issues?

Whether the ex parte order passed by the CIT(A) without proper notice to the assessee is valid and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”

Before: Shri Sanjay Garg & Shri Rajesh Kumar

order

: September 09, 2022 ORDER

Per Sanjay Garg, Judicial Member:

1.

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’).

2.

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

Assessment Year: 2014-15 M/s Forum Shopping Mall Pvt. Ltd. order from I.T. Portal and immediately filed the present appeal. The application for condonation of delay has been supported with the affidavit of Shri Radhav Todi, Director of the assessee company. In view of the above facts and circumstances explained by the assessee and considering that the appeal order was passed on 02.12.2019 and Covid-19 lockdown started in the month of March 2020, the delay in filing the present appeal is hereby condoned. In view of the circumstances narrated above, since the impugned order of the CIT(A) is an ex parte order and no notice of hearing was served upon the assessee, therefore, in our view, principle of natural justice will be well-served if the assessee is given an opportunity to present its case before the CIT(A). In view of this, the impugned order of the CIT(A) is set aside and the matter is restored to the file of the CIT(A) for decision afresh. Needless to say that CIT(A) will give proper opportunity to the assessee to present its case.

3.

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

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