M/S TEJASWANI COMMOTRADE PVT. LTD.,KOLKATA vs. ITO WARD-2(4), KOLKATA

The present appeal has been preferred by the assessee against the order dated 07.03.2019 of the Commissioner of Income Tax(Appeals)-17, Kolkata [hereinafter referred to as ‘CIT’] passed u/s 143(3) of the Income Tax Act (hereinafter referred to as the ‘Act’).

The appeal is barred by 503 days as reported by the Registry. It is to be noted that the period from April 2020 till October 2020 is covered by the decision of the Hon’ble Supreme Court in the case of Miscellaneous Application No.665 of 2021 in SMW(C) No.3 of 2020. However, for the prior period i.e. from 5th April 2019 to 4th April 2020, the assessee by way of an affidavit had deposed that he never received any notice of hearing from the CIT(A) and when the assessee came to know the passing of the order by the CIT(A), he applied the copy of the same but there was outbreak of Covid 19 pandemic. The Ld. DR at this stage has submitted that even the assessment order is an ex parte order and the facts of the case need to be examined by the Assessing Officer. Both the Ld. representatives of the parties have made a common request that the matter may be Assessment Year: 2012-13 M/s Tejaswani Commotrade Pvt. Ltd restored to the file of the Assessing Officer for assessment afresh. In view of this, the delay in filing the present appeal is hereby condoned and the impugned order of the CIT(A) is set aside and the matter is restored to the file of the Assessing Officer.

In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 16th December, 2021. Sd/- Sd/- [Rajesh Kumar] [Sanjay Garg] Accountant Member Judicial Member Dated: 16.12.2021. RS Copy of the order forwarded to: