QVC EXPORTS PVT. LTD.(CONVERTED INTO QVC EXPORTS LTD. W.E.F.04/08/2005),KOLKATA vs. D.C.I.T., CIRCLE - 10(2),, KOLKATA
Facts
The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order from the National Faceless Appeal Centre for AY 2011-12, which was delayed by 175 days. Earlier, the Ld. CIT(A) had dismissed the assessee's appeal by not condoning a 6-day delay in its filing.
Held
The ITAT condoned both the 175-day delay in filing the appeal before it and the 6-day delay that the Ld. CIT(A) had failed to condone, finding the delays to be for bonafide reasons. The Tribunal remitted the appeal back to the file of the Ld. CIT(A) for de novo adjudication, ensuring a reasonable opportunity of hearing for the assessee.
Key Issues
The key issues were the condonation of delays in filing appeals at both the Tribunal and CIT(A) levels, and whether to remit the matter for fresh adjudication by the CIT(A).
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 18.11.2024 for the AY 2011-12.
At the outset, we note that the appeal of the assessee is barred by limitation by 175 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and
After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (A) has not condoned the delay of 6 days in fling the appeal of the assessee and thus, dismissed the appeal. After taking into account the submissions of the rival parties, we condone the delay of 6 days and remit the appeal back to the file of the ld. CIT (A) for denovo adjudication after a reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26.02.2026.
Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:26.02.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata
