KANHAIYA POWER PVT. LTD.,KOLKATA vs. ITO, WARD-4(4), KOLKATA

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ITA 876/KOL/2024Status: DisposedITAT Kolkata20 December 2024AY 2017-18Bench: SONJOY SARMA, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)7 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 condoned the delay, finding reasonable cause for the late filing. It set aside the CIT(A)'s ex-parte order and restored the matter to the CIT(A) for fresh adjudication, allowing the assessee to present all necessary evidence.

What were the facts?

The assessee's appeal before the ITAT was filed with a significant delay of 106 days. The delay was attributed to the assessee's counsel inadvertently missing hearing notices and the CIT(A)'s order. The assessee claimed a bona fide belief that their representative was handling compliance.

What were the issues?

Whether the delay in filing the appeal before the ITAT was justifiable, and if the CIT(A) erred in passing an ex-parte order without proper representation.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 68,Section 250

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(6)Show list

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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: SONJOY SARMA & SRI RAKESH MISHRA

order

: December 20th, 2024 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

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