NAVJYOTI COMMODITY MANAGEMENT SERVICES LTD.,KOLKATA vs. DCIT, CIR.11(2), KOLKATA

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ITA 470/KOL/2020Status: DisposedITAT Kolkata30 December 2020AY 2015-162 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found sufficient cause for the delay in filing the appeal. Consequently, the delay was condoned, and the appeal was admitted for hearing.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 279 days. The assessee cited communication gaps, the CFO's consultation with a tax advocate, and the Covid-19 pandemic as reasons for the delay. The assessee also intended to avail the "Vivad Se Viswas" scheme.

What were the issues?

Whether the delay in filing the appeal before the ITAT was caused by sufficient cause and 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, “B”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Assessment Year: 2015-16 Navjoti Commodity Management Services Ltd……….………………………………..………Appellant [PAN :AAACN9035F] DCIT-11(2), Kolkata .…….….……………………………………………….…………………...Respondent Appearances by: Shri Sushil Pranshukha, A/R, appeared on behalf of the Appellant. Shri Dhrubojyoti Roy, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : December 30, 2020 Date of pronouncing the order : December 30, 2020 ORDER Per J. Sudhakar Reddy :- This appeal by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-4, Kolkata (hereinafter the ‘ld. CIT(A)’), dated 27.08.2019 passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2015-16.

2.

There is a delay of 279 days in filing of the appeal. The assessee submits that the delay was caused due to communication gap due to fact that the CFO of the company was to consult the tax advocate to file an appeal before the ITAT. Due to Covid-19 pandemic and other reasons, the appeal could not be filed in time. He prayed that the delay be condoned and the appeal be admitted as the assessee has decided to avail “Vivad Se Viswas” scheme. The ld. DR submits that he does not have any objection as the assessee wanted to avail “Vivad Se Viswas” scheme.

Assessment Year: 2015-16 Navjoti Commodity Management Services Ltd 3. After hearing rival submissions, we are convinced that the assessee was prevented by sufficient cause from filing of the appeal in time. Thus, we condone the delay and admit the appeal. Ordered Accordingly. 4. In the result, the appeal of the assessee is allowed.

Kolkata, the 30th December, 2020.

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