ALLIED BESCO (JV),KOLKATA vs. ACIT, CIRCLE - 32, KOLKATA, KOLKATA

At the outset, we note that there is a delay of 86 days in filing the appeal before the Tribunal by the assessee and assessee moved a condonation petition along with the evidences as regards illness of authorized signatory due to which the appeal could not be field within the stipulated time. We note that this is a case of AOP (Association of Person) and the assessee has explained the delay of each and every day of delay in filing the appeal. We consider the reasons to be

The ld. Counsel for the assessee pointed out that the orders have been framed by the authorities below, ex-parte when the assessee failed to respond on various dates fixed for hearing. The ld. AR submitted that the assessment was framed u/s 144 read with section 143(3A)(3B) of the Act vide order dated 08.04.2021 by the AO. Similarly, the appellate order was passed by the ld. CIT (A) on 20.12.2023, dismissing the appeal of the assessee in limine. The ld. AR submitted that the proceedings before both the authorities could not be attended as the notices were not served physically but on ITBA portal and also sent through email to the assessee with which the assessee was not conversant with. The ld. AR submitted that the assessee could not access the notices issued by the lower authorities and therefore, the proceedings remained unattended. The ld. AR therefore, prayed that in the interest of justice and fair play the assessee may kindly be allowed one more opportunity to present its case before the ld. AO by restoring this appeal to the file of the ld. Assessing Officer.

On the other hand, the ld. DR left the issue at the wisdom of the Bench.

After hearing the rival contentions and perusing the materials available on record, we find that the assessment in this case was framed during Covid period and hence , the assessee could not respond the various notices issued during the assessment proceedings. Similarly, before he ld. CIT (A) also the appeal of the assessee was dismissed ex-parte, in limine when the assessee was failed to appear on various dates due to non-accessibility of the

In the result, the appeal of the assessee is allowed for statistical purposes.