Subhlabh Commodeal Pvt. Ltd. vs. ITO, Ward-2(1), Kolkata

Parties Involved

Facts Summary

The assessee, Subhlabh Commodeal Pvt. Ltd., filed an appeal against the order passed by the Commissioner of Income-tax (Appeals)-NFAC, Delhi dated 29.05.2024. The appeal was dismissed by the Commissioner solely on the ground of substantial delay in filing the appeal without evaluating the merits of the case. The assessee argued that the delay was due to genuine reasons and should have been condoned. The Department opposed the appeal, stating that the delay was substantial and the Commissioner was justified in dismissing the appeal. The Tribunal found that the Commissioner dismissed the appeal without considering the merits of the case and remanded the matter back to the Commissioner with directions to examine the issue on merits after condoning the delay in filing the appeal.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Appeals)-NFAC, Delhi was justified in dismissing the appeal solely on the ground of delay without examining the merits of the case?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Vijay Fomra vs. ITO, Ward-40(1), Kolkata

• Lakhubhai Nathubhai Sisodiya vs. Income Tax Officer

  Ahmedabad bench

• P & R Engineering Service Pvt. Ltd. vs. DCIT Circle-19(1)

  Delhi “B” Bench benchAY 2018-19Allowed

• Shri. Thimmiah Narayanappa Muralidhar vs. ITO

  Bangalore bench

• Eastern Auto Investo Pvt. Ltd. vs. ACIT, Circle-3(1), Kolkata

  Kolkata bench

• Anandpushp Education Foundation vs Asst. Director of Income Tax, CPC

  Kolkata bench