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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.
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.