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(PAN: AAATF 2145 B) ( अपीलाथ� ) Respondent / ��यथ� Appellant / Date of Hearing / सुनवाई 15.10.2024 क� �त�थ Date of Pronouncement/ 16.10.2024 आदेश उ�घोषणा क� �त�थ For the Appellant/ Shri Moloy Roy Choudhury, Advocate �नधा�रती क� ओर से Shri Avijit Kumar Sen, CA For the Respondent/ Shri Pradip Kumar Biswas, Addl. CIT राज�व क� ओर से ORDER / आदेश The instant appeal filed by the assessee is directed against the order dated 26.03.2024 passed by the Commissioner of Income Tax, Appeal Hyderabad arising out of the order of intimation dated 23.12.2021 under Sections143(1) of the Income Tax Act, 1961 [hereinafter referred to ‘the act’] for Assessment Year 2020-21 on the ground of limitation.
The appeal preferred by the assessee before the First Appellate Authority was time barred by 566 days. The assessee duly filed the explanation in support of such delay. Delay was mainly on the fact of the assessee not having been informed about such intimation of the CPC by the Learned Advocate who was entrusted to deal with Assessment Year: 2020-21 Federation of Indian Photography the assessee’s Income Tax file and only on 01.07.2023, from the Income Tax site, the assessee could come to know about the intimation and then the appeal was filed before the Learned CIT-A challenging the same but has dismissed on the ground of limitation.
There is no laches on the part of the assessee, otherwise, in dealing with the matter and also in preferring the appeal before the CIT(A) as also submitted before us by the Learned counsel appearing for the assessee in addition to the explanation so rendered by the assessee before the First Appellate Authority as already discussed hereinabove. Relevant to mention that the Learned DR has also not raised any objection to such submission made by the ld. AR with all his fairness.
Having heard the Learned counsels appearing for the parties and having regard to the explanation rendered by the assessee in filing the appeal before the Learned CIT(A) which appears to be genuine, we condone the delay in preferring such appeal before the First Appellate Authority. We, further, in order to prevent the miscarriage of justice find in fit and proper to grant an opportunity of being heard to the assessee by the authorities below for proper consideration of the matter and hence we remit the issue to the file of the Ld. CIT-A for his consideration afresh. The Ld. CIT-A is further directed to grant an opportunity of being heard to the assessee and to consider the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter and to pass a reasoned order strictly in accordance with law. The appeal filed by the assessee is, thus, allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 16th October, 2024
Madhumita Roy (मधु�मता राय) Judicial Member/�या�यक सद�य Dated: 16th October, 2024 SM, Sr. PS Copy of the order forwarded to:
1. 1. Appellant- Federation of Indian Photography, 8/2C, Rajarhat, Bishnupur, Anantapur, Chandpur, South 24 Parganas-700135.
2. Respondent – ADIT,CPC, Bangaluru 3. Ld. CIT(A)-Addl/JCIT(A)-2, Hyderabad 4. Ld. Pr. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)