KARISHMA TIE -UP PVT. LTD.,KOLKATA vs. ITO, WARD-8(3), KOLKATA

The caption appeal filed by the assessee is directed against the order passed by the Addl./JCIT(A)-10, Mumbai dated 27th February, 2024, arising out of the Assessment order dated 24th December, 2019, passed under Section 143(3) of the Income-tax Act, 1961 (the Act).

The brief facts of the case are that assessee company filed its return of income for the assessment year in question by declaring total income at ₹47,031/-. The case of the assessee was selected for scrutiny and notices were served under Section 143(2) and 142(1) of the Income- tax Act, 1961 (the Act). In response to the notices, the assessee submitted reply along with copy of audit report,

Aggrieved by the above order, assessee went in appeal before the learned CIT (A), where the appeal of the assessee was dismissed by learned CIT (A) on the issue of delay in filing of the appeal on the part of the assessee without looking into the merits of the case.

On the other hand, the learned Departmental Representative did not object to such prayer made by the learned Authorized Representative before this Bench. We after hearing the rival submissions of the parties and perusing the material available on record, we find that the impugned order passed by the learned CIT (A) while deciding the appeal of the assessee without considering the merits of the case by simply dismissing the appeal on the ground that the appeal was filed belatedly. It is therefore, necessary to remand back the issue to the file of the learned CIT (A) with a direction to reconsider the issue challenged by the appellant / assessee before him after considering such condonation of delay in filing the appeal by the assessee before him and decide the appeal on merits of the case, the assessee is also directed to furnish such sufficient documents in order to substantiate its claim before the learned CIT (A) and also present on such date as and when such notice of hearing will be

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