Umang Webtech Private Limited Vs ITO (ITAT Kolkata)
In the case of Umang Webtech Private Limited vs. ITO, the Income Tax Appellate Tribunal (ITAT) Kolkata addressed an appeal concerning the assessment year 2011-12. The appeal arose from an ex-parte assessment under Section 144 read with Section 147 of the Income Tax Act, 1961, conducted by the Assessing Officer (AO). The assessee filed the appeal with a delay of 186 days, attributing it to administrative lapses and the need to find a new consultant. The ITAT, acknowledging the genuine reasons and absence of malintent, condoned the delay in the interest of justice.
The ITAT noted that the assessment order and subsequent appellate proceedings were conducted without adequate representation from the assessee, resulting in an ex-parte decision. Observing the need for a fair opportunity, the Tribunal remanded the case to the AO for a fresh examination. It directed the assessee to provide necessary supporting documents and instructed the AO to re-evaluate the case after providing due notice to the assessee. The appeal was allowed for statistical purposes, ensuring procedural fairness and comprehensive review of the case.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
The captioned appeal filed by the assessee, pertaining to assessment year 2011-12 is directed against the order passed by the National Faceless Appeal Centre, Delhi (hereinafter referred to as the ‘ld. CIT(A)’) dated 10.10.2023 passed u/s 250 of the Income Tax Act, 1961 (‘Act’), which is arising out of the assessment order u/s 144 read with section 147 of the Income-tax Act, 1961 (the Act) dated 20th November, 2018,
