Snowfall Commercial Pvt. Ltd. vs ITO, Ward-11(3), Kolkata
Parties Involved
Facts Summary
The appeals were filed by Snowfall Commercial Pvt. Ltd. against the orders of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment years 2010-11 and 2011-12. The appeals were time-barred by 9 days, but the Tribunal condoned the delay and admitted the appeals for hearing. The assessee did not represent its appeal before the lower authorities due to a lackadaisical approach. The Tribunal decided to restore the issue to the file of the Assessing Officer for re-adjudication, subject to the payment of a cost by the assessee.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeals should be condoned?
- 2. Whether the appeals should be admitted for hearing?
- 3. Whether the assessee should be granted further opportunity to represent its appeal?
Judgment Outcome
Decided in favour of Assessee.
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