M/S LONGVIEW SALES AGENCIES PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(2), KOLKATA

There is a delay of 595 days in filing of the appeal. The assessee submits that he had filed an appeal before the Commissioner of Income Tax-1, Kolkata and whereas the appeal was transferred to Commissioner of Income Tax-17, Kolkata and he had no information about such transfer. He further submits that no notice of hearing was served on him by the ld. Commissioner of Income Tax-17, Kolkata and he was informed on a query that the Commissioner of Income Tax-17, Kolkata has disposed of the case ex parte on 06.03.2019. He submits that he had not received the copy of the appellate order and that he could collect the same from the portal of Income-tax department. Thus he Longview Sales Agencies Private Limited Assessment Year: 2010-11 submits that the delay may be condoned and the appeal be admitted as the assessee decided to opt for “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.

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.

In the result, the appeal of the assessee is allowed.