M/S IMAGE INCOM PVT. LTD.,KOLKATA vs. ITO, WARD-10(2), KOLKATA

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ITA 622/KOL/2020Status: DisposedITAT Kolkata09 February 2021AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The ex parte order of the CIT(A) was set aside, and the matter was restored for fresh adjudication to provide the assessee with an opportunity to present its case.

What were the facts?

The assessee's appeal was filed late by 263 days due to the COVID-19 pandemic. The CIT(A) had passed an ex parte order without deciding the issues on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex parte order of the CIT(A) should be set aside for non-adjudication on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C-SMC” KOLKATA

Before: Shri Sanjay Garg

आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 30/01/2019 of the Commissioner of Income-tax (Appeals), Kolkata [hereinafter referred to as ‘CIT(A)’].

2.

No one has put in appearance despite notice. Therefore, the impugned appeal is decided after going through the records and after hearing the Ld.DR 3. At the outset, it is noticed that the appeal filed by the assessee is time barred by 263 days. A separate application for condonation of said delay has been filed, wherein reasons for delay of filing this appeal have been mentioned that due to Covid-

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