Snowfall Commercial Pvt. Ltd. vs ITO, Ward-11(3), Kolkata
Case No: ITA Nos. 1181 & 1182/KOL/2023
Court: Income Tax Appellate Tribunal “D” Bench, Kolkata
Date: 3/10/2025
Parties Involved
appellantSnowfall Commercial Pvt. Ltd.
respondentITO, Ward-11(3), Kolkata
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 Asses…
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?
1 more legal issue analysed in this judgement.