Variya Denim Private Limited Vs The Income Tax Officer, Ward – 11(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by Variya Denim Private Limited against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2013-14. The appeal was filed 191 days after the statutory period, but the Tribunal condoned the delay based on the application filed by the assessee. The orders of the Assessing Officer and the Ld. CIT(A) were ex parte as the assessee was not represented due to lack of intimation about the hearing dates by the Ld. Counsel.…

Legal Issues

• 1. Whether the appeal filed by the assessee is time-barred?
• 2. Whether the ex parte orders passed by the Assessing Officer and the Ld. CIT(A) should be set aside?

Judgment Outcome

Decided in favour of Assessee.

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