UMANG WEBTECH PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

The captioned appeal filed by the assessee, pertaining to assessment year 2011-12 is directed against the order passed by the National Faceless Appeal Centre, Delhi (hereinafter referred to as the ‘ld. CIT(A)’) dated 10.10.2023 passed u/s 250 of the Income Tax Act, 1961 (‘Act’), which is arising out of the assessment order u/s 144 read with section 147 of the Income-tax Act, 1961 (the Act) dated 20th November, 2018, 2. At the outset, the ld. Authorized Representative for the assessee submitted that there is delay of 186 days in filing the appeal before this Tribunal. The reasons for delay as explained by ld. Authorized Representative is that no proper compliance was done by previous consultant and it took time for search of new

Before us, the ld. Authorized Representative stated that at the time of framing of the assessment order, the order was passed u/s 144 of the Income-tax Act, 1961 (the Act) against the assessee, since the assessee did not represent its case properly, ex- parte order was passed against the assessee.

Even before ld. CIT (A), the assessee could not properly represent the case, therefore, assessee prayed before the Bench that one opportunity may be given to the assessee in order to substantiate its claim by submitting certain documents in order to establish its case.

As the prayer made by the ld. Counsel for the assessee, the ld. DR did not object the same.

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