GLOBAL LOGISTICS SERVICES,JAIPUR vs. ITO WARD-4(2), JAIPUR
Income Tax Appellate Tribunal, JAIPUR BENCH “SMC”, JAIPUR
Before: SHRI GAGAN GOYAL & SHRI NARINDER KUMAR
PER GAGAN GOYAL, A.M:
These two appeals by assessee are directed against the order of NFAC,
Delhi dated 21.03.2025 passed u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act’).
In ITA No. 839/JP/2025, the assessee has raised the following grounds of appeal:-
ITA Nos. 839 & 840/JP/2025
Global Logistics Services
That on the facts and under the circumstances of the case the Ld. CIT (A) is not justified and wrong in dismissing the appeal of assessee, as whereas assessee has submitted additional evidence before CIT (A), and action of CIT (A) is wrong by not sending the additional evidence for verification and restoring the addition made by Ld. A.O worth Rs.36,01,607/-. 2. That on the facts and under the circumstances of the case the Ld. CIT (A) is wrong and unjustified in not condoning the delay of appeal filed by assessee. 3. Appellant crave leaves to add, amend or alter all or any of the grounds of appeal on or before the date of hearing.
In ITA No. 840/JP/2025, the assessee has raised the following grounds of appeal:-
1. That on the facts and under the circumstances of the case the Ld. CIT (A) is not justified and wrong in dismissing the appeal of assessee, whereas assessee has submitted additional evidence before CIT (A), and action of CIT (A) is wrong by not sending the additional evidence for verification.
2. That on the facts and under the circumstances of the case the Ld. CIT (A) is wrong and unjustified in not condoning the delay of appeal filed by assessee.
3. Appellant crave leaves to add, amend or alter all or any of the grounds of appeal on or before the date of hearing.
The brief facts of the case are that the assessee company had not filed its return of income for the A.Y. 2014-15. The department through NMS (non filer monitoring system) came to know that the assessee had filed TDS return against payment to contractors u/s. 194C amounting to Rs. 4, 50, 20,086/-. Based on this information case of the assessee was reopened u/s. 148 of the Act and a notice was issued vide dated 31.03.2021. No compliance was made by the assessee in ITA Nos. 839 & 840/JP/2025
Global Logistics Services response to this notice and several other notices were also issued vide para 2 & 3
of the assessment order. Ultimately, the case of the assessee was assessed ex- party applying the provisions of section 144 of the Act and profit @ 8% on Rs. 4,
50, 20,086/- was applied, with resultant in an addition of Rs. 36,01,607/-. The assessee being aggrieved with the same preferred an appeal before the ld. CIT (A) with a delay of 402 days; hence, the same was dismissed in-limine without discussing the merits and technicalities of the matter. The assessee being further aggrieved preferred the present appeal before us.
3. We have gone through the order of the AO, order of the ld. CIT (A) and grounds of appeal taken before us. Before, we take up the matter for further adjudication; we observe that in ITA No. 839/JPR/2025 the assessee has furnished an application for condonation of delay [to be filed before the Ld. CIT (A)]. In view of this fact, the matter before us can be proceeded further, as the assessee is tried to explain the delay. In this case, assessee has tried to establish the bona fide reasons for this delay. The contents of the application submitted by the assessee are reproduced herein below as under:
ITA Nos. 839 & 840/JP/2025
Global Logistics Services
We have gone through the letter reproduced above filed by the assessee in verbatim and it is found that, at any stage the matter of the assessee was never assessed by any authorities below. As the matter pertains to an Economic law and issue of tax collection and levy is involved, we deem it fit to restore the matter back to the file of the AO for rehearing on the issue of delay on filing of duly filed application and documents, if any. The AO is further directed to rehear the matter after giving a proper opportunity of being heard. The assessee is directed to be vigilant enough this time in terms of attending the proceedings before the authority without seeking any adjournment and file the relevant documents
ITA Nos. 839 & 840/JP/2025
Global Logistics Services before the authority without delay. In these terms, the grounds raised by the assessee are allowed for statistical purposes.
5. Facts of this appeal are also identical to what discussed and adjudicated
(supra) vide ITA No. 839/JP/2025, We have gone through the grounds taken by the assessee and observed that on the one hand it claims that the additional evidences produced before the ld. CIT (A) were not considered by him, on the other hand neither the copies of the same were furnished before us for our consideration nor it is found that the assessee was able to explain the delay before the ld. CIT (A). In this case, assessee has tried to establish the bona fide reasons for this delay. The contents of the application submitted by the assessee are reproduced herein below as under:
ITA Nos. 839 & 840/JP/2025
Global Logistics Services
We have gone through the letter reproduced above filed by the assessee in verbatim and it is found that, at any stage the matter of the assessee was never assessed by any authorities below. As the matter pertains to an Economic law and issue of tax collection and levy is involved, we deem it fit to restore the matter back to the file of the AO for rehearing on the issue of delay in filing of the duly signed application and the documents, if any. The AO is further directed to rehear the matter after giving a proper opportunity of being heard. The assessee is directed to be vigilant enough this time in terms of attending the proceedings before the authority without seeking any adjournment and file the relevant
ITA Nos. 839 & 840/JP/2025
Global Logistics Services documents before the authority without delay. In these terms, the grounds raised by the assessee are allowed for statistical purposes.
7. In the result, both the appeals of the assessee are disposed of for statistical purposes only.
The Order is pronounced in the open court on the 23rd day of September 2025. (NARINDER KUMAR)
ACCOUNTANT MEMBER
Jaipur, िदनांक/Dated: 23/09/2025
Copy of the Order forwarded to:
1. अपीलाथŎ/The Appellant ,
2. Ůितवादी/ The Respondent.
3. आयकर आयुƅ CIT
4. िवभागीय Ůितिनिध, आय.अपी.अिध., Sr.DR., ITAT,
5. गाडŊ फाइल/Guard file.
BY ORDER,
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(Asstt.