Saigen Parenterals Private Limited Vs. ITO, Ward 5(2)
Case No: ITA No. 1007/KOL/2023
Court: INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA
Date: 10/27/2025
Parties Involved
appellantSaigen Parenterals Private Limited
respondentITO, Ward 5(2)
Facts Summary
This is an appeal filed by the assessee, Saigen Parenterals Private Limited, against the order of the National Faceless Appeal Centre, Delhi [the learned CIT (A)] in appeal no. ITBA/NFAC/S/250/2022-23/1049531904(1) dated 08.02.2023 for the Assessment Year 2009-10. The appeal was filed 170 days late, but the Tribunal condoned the delay. The assessee did not appear before the lower authorities, resulting in ex-parte orders. The assessee offered to pay a cost of ₹10,000 for their non-appearance.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned?
- 2. Whether the assessee should be granted another opportunity despite their non-appearance before the lower authorities?