M/S MOONNIGHT COMMERCIAL PVT. LTD.,KOLKATA vs. ITO, WARD-1(2), KOLKATA

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ITA 603/KOL/2020Status: DisposedITAT Kolkata23 May 2022AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the ex-parte dismissal by the CIT(A) without adjudicating on merits violated principles of natural justice and was not permissible.

What were the facts?

The assessee filed an appeal before the ITAT with a significant delay. The lower appellate authority (CIT(A)) had passed an ex-parte order dismissing the assessee's appeal as the assessee did not appear before them.

What were the issues?

Whether an ex-parte order by the CIT(A) dismissing an appeal for non-appearance, without considering the merits, 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” BENCH, KOLKATA

Before: SHRI MANISH BORAD & SHRI SONJOY SARMA

For Appellant: Shri K.K. Goswami, Advocate
Hearing: 19/05/2022Pronounced: 23/05/2022

आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Moonnight Commercial Pvt. Ltd. Income Tax Officer, Ward-1(2), C/o. Agarwal Viswanath & Associates Kolkata Vs 133/1/1A, S.N. Banerjee Road Pushkal Bhawan 3rd Floor Kolkata - 700013 PAN : AAICM4594L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri K.K. Goswami, Advocate Revenue by : Shri Jayanta Khanra, JCIT सुनवाई क" तार"ख/Date of Hearing : 19/05/2022 घोषणा क" तार"ख /Date of Pronouncement: 23/05/2022 आदेश/O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER :

The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-17, Kolkata (hereinafter the “ld. CIT(A)”), dt. 03/09/2019, passed u/s 250 of the Income Tax Act, 1961 (“the Act”), for Assessment Year 2012-13.

2.

There is a delay of 391 days in filing of the appeal by the assessee. After perusing the petition for condonation for delay, we are convinced that the assessee was prevented by sufficient cause in filing the appeal in time. Hence, we condone the delay and admit this appeal.

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