QVC EXPORTS LTD.,,KOLKATA vs. DCIT, CIRCLE 11(1),, KOLKATA
Facts
The assessee, QVC Exports Ltd., appealed against an order from the CIT(A) dated 24.07.2025 for AY 2019-20. The CIT(A) had dismissed the assessee's appeal in Limine without condoning a delay of 3 days. The assessee contended that the delay was due to bona fide and genuine reasons and that the CIT(A)'s order violated principles of natural justice.
Held
The Income Tax Appellate Tribunal (ITAT) found the reasons for the 3-day delay to be genuine and bona fide. Consequently, the ITAT condoned the delay and restored the appeal to the file of the Learned CIT(A) with a direction to decide the case on merits after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal in Limine without condoning a 3-day delay, thereby violating principles of natural justice.
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 24.07.2025 for the AY 2019-20.
At the outset, the Learned Counsel of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 3 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee needs to be given one more
The learned DR on the other hand did not object for the same.
After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by ld. CIT(A) dismissing the appeal in Limine without condoning the delay of 3 days. As we found the reasons to be genuine and bona fide and therefore, condoning the same, we restore the appeal to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording 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
