Art O Gem Jewellers Ltd. v. DCIT, Circle-8(1), Kolkata

Parties Involved

Facts Summary

The appellant, Art O Gem Jewellers Ltd., filed an appeal against the order passed under section 250 of the Income Tax Act, 1961 by the Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi, dated 13.07.2023. The appeal was in response to the assessment order under sections 147 and 143(3) of the Act by the DCIT, Circle-8(1), Kolkata dated 22.12.2017. The appellant contended that it was not granted a fair opportunity of hearing by the Ld. CIT(A) before framing an ex parte order. The appellant's Director, Nirbhay Singh, was hospitalized due to ill health, which caused the delay in filing the appeal. The Registry informed that the appeal was time-barred by 17 days, but the Tribunal condoned the delay due to the reasonable circumstances provided by the appellant.…

Legal Issues

• 1. Whether the delay in filing the appeal is justified and should be condoned?
• 2. Whether the assessee was granted a fair opportunity of hearing by the Ld. CIT(A)?

Judgment Outcome

Decided in favour of Assessee.

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