2025 (6) TMI 1836

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....(A)] dated 20.12.2024 and 18.03.2025 for AY 2015-16 & 2017-18 respectively. In both the appeals, issues are common hence taken up together for disposal by taking ITA NO. 673/Kol/2025 for AY 2015-16 being a lead case. 2. It appears from the report of the registry that the appeal has been filed after a delay of 32 days for this assessee has filed condonation petition, which are as follows- On perusal of the condonation petition, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the condonation petition as well as judicial pronouncement that the case should be decided on merit not on technical issue, the delay is hereby condoned. ....

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....mpany was unable to respond the reassessment proceedings and appellate proceedings. Keeping in view, the submission, order passed by the Ld. CIT(A) as well as considering the Affidavit, we are inclined to restore the appeal of the assessee to the file of Ld. CIT(A) for fresh adjudication after affording an opportunity to the assessee. In the result, both the appeals filed by the assessee are allowed for statistical purposes. The impugned order passed by the CIT(A) are set aside. Order is pronounced in the open court on 23rd June, 2025 ============= Document 1 AFFIDAVIT FOR CONDONATION OF DELAY BEFORE THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, KOLKATA, "D" BENCH 8 In the matter of: ITA No. 673/KOL/2025 I, Ajay Kumar Kejriwal....

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....irector of M/s. Oplus Steel and Power Private Limited (Formerly known as M/s Swati Concast & Power Private Limited). ("company"), and am fully aware of the facts and circumstances of the case. 2. That the Company was served with an Ex-Parte Order under Section 147 and Section 250 of the income Tax Act, 1961, by the Learned Assessing Officer and Hon'ble Commissioner of Income Tax (Appeals), due to non-compliance with certain notices 1 issued in relation to the assessment/reassessment and appellate proceedings for Assessment Year 2015-2016. 3. That the Company had not received any notices under Section 147 or during the appellate proceedings under Section 250 through email, SMS, or any other formal mode of communication as prescribed....