What did the Tribunal hold?

The Tribunal noted the substantial delay in filing the appeals. Since the assessee did not appear and no reasonable cause was provided for the delay, the appeals were dismissed.

The assessee, College of Engineering & Management, filed appeals against the CIT(A)'s orders for AYs 2014-15 and 2015-16. There was a significant delay of 1418 days in filing these appeals.

What were the issues?

The primary issue was the condonation of a significant delay in filing the appeals before the ITAT, coupled with the assessee's non-appearance.

College of Engineering &… vs I.T.O., Ward - 27(3), Haldia | s.250 | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Respondent: Shri Sanjib Kumar Paul, Sr. DR

Hearing: 18.08.2026Pronounced: 20.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER ITA Nos.2235 & 2236/KOL/2026 Assessment Years: 2014-15 & 2015-16 College of Engineering & Vs. ITO, Ward-27(3), Haldia Management, Kolaghat KTPP Township, Kolaghat, Mecheda Purba Mednipur-721171 [PAN: AAAAC7848P] APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Sanjib Kumar Paul, Sr. DR Date of hearing : 18.08.2026 Date of Pronouncement : 20.08.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: These two Appeals are filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 17.05.2022, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years 2014-15 & 2015-16.

There is a delay of 1418 days in filing the captioned Appeals. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“1. That, the College of engineering & Management herein after referred to as Petitioner, filed its return of income for the Asst. Year 2014-15 on 28/03/2015 u/s.139(4), declaring Loss Rs.12,88,213/-.

ITA Nos.2235 & 2236/Kol/2026 College of Engineering & Management, Kolaghat; A.Ys.: 2014-15 & 2015-16 2. That the return was processed u/s.143(1)(a) on 24/07/2015 on the Loss return filed and the proceedings u/s.143(2)/142(1) were initiated. The assessment order u/s.143(3) was passed on 31/12/2016 determining the income of Rs.28,23,770/- by making additions under various heads. 3. That on receipt of the order passed u/s. 143(3), an appeal was preferred before the Ld. CIT(A), NFAC and the Ld. CIT(A), NFAC passed the order u/s.250 on 17/05/2022 dismissing the appeal so preferred. 4. That the information of passing and/or issuing of the appeal order by the Ld. CIT(A) dated 17/05/2022, 05/2022, was not communicated to the management of the petitioner College as the person Sri Jaydeb Biswas, Dy. Registrar (F&A) of the petitioner College, who appeared andrepresented the case before the Ld. A.O., Ward-3(4), TDS had filed the appeal before the Ld. CIT(A), NFAC. 5. That, as Sri Jaydeb Biswas recorded his personal e-mail ID in the profile of the log-in portal of the Income Tax Department. Therefore, neither any information about the notices issued for hearing of the appeal nor the issuance of the order so passed u/s.250 of the Income Tax Act, 1961 by the Ld. CIT(A) dated 17/05/2022 were known to the management of the petitioner College. 6. Thereafter, the above-mentioned person Sri Jaydeb Biswas who was responsible to take necessary further steps in the matter of filing further appeal failed to draw the attention of the management of the petitioner College of such appeal order as passed by the Ld. CIT(A), NFAC dated 17/05/2022. 7. That later on, in the last week of February, 2026, on receipt of the letter issued by the jurisdictional Ld. Assessing Officer in respect of recovery of the outstanding demand raised upon passing of the assessment order, it came to the notice of the management of the petitioner that there was an order passed by the Ld. CIT(A), NFAC dismissing the appeal and no steps were taken by the abovementioned person Sri Jaydeb Biswas in respect of filing further appeal before the Hon'ble Income Tax Appellate Tribunal, Kolkata. On receipt of the above mentioned letter issued by the jurisdictional Ld. A.O., the management of the petitioner College have decided to file the appeal before the Hon'ble Income Tax Appellate Tribunal without any further delay. 8. That, due to the above-mentioned facts and circumstances, there was delay of about 1200 days in filing the appeal before the Hon'ble Income Tax Appellate Tribunal, Kolkata. 9. That there was no mala fide intension behind not filing the appeal within the prescribed time nor it could be filed immediately thereafter due to the above stated reasons and in that case the your petitioner Page | 2

ITA Nos.2235 & 2236/Kol/2026 College of Engineering & Management, Kolaghat; A.Ys.: 2014-15 & 2015-16 assessee would be the sufferer by not having the benefit otherwise allowable as per the facts of the case under the Income Tax Act, 1961. The meritorious matter may kindly not be thrown out at the very threshold and cause of justice may kindly not be defeated and the appeal may kindly be admitted by condoning the delay in filing the appeal. 10. That the impugned delay in filing of the appeal before the Hon'ble Income Tax Appellate Tribunal, therefore, is for the good and sufficient bonafide reason and hence it is prayed that the delay in filing of the appeal may kindly be condoned. That the statements made herein above are true and correct to the best of my knowledge and belief.”

None appeared for the Assessee. Considering the issue involved in the captioned Appeals, we deem it fit to decide the Appeals on hearing the Ld. Department's Representative and perused the material available on record.

The Ld. DR submitted that, there is no sufficient cause to condone the inordinate delay, thus sought for dismissal of the captioned Appeals on delay in latches.

We have heard the Ld. DR and perused the material. The Hon'ble Supreme Court time and again clarified that the delay in filing the appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial

ITA Nos.2235 & 2236/Kol/2026 College of Engineering & Management, Kolaghat; A.Ys.: 2014-15 & 2015-16 justice. Considering the above facts and circumstances, we condone the delay of 1418 days in filing the captioned Appeals.

Brief facts of the case are that, Assessment Orders came to be passed u/s 143(3) of the Act on 30.12.2016 & 30.12.2017 for A.Y. 2014-15 & 2015-16 respectively by making certain additions. Aggrieved by the Assessment Orders dated 30.12.2016 & 30.12.2017, Assessee preferred Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 17.05.2022, dismissed both the Appeals filed by the Assessee. Aggrieved by the orders of the Ld. CIT(A) dated 17.05.2022, Assessee preferred the captioned Appeals.

The Ld. Departmental Representative vehemently submitted that the Assessee has not filed any submission before the Ld. CIT(A) even after providing sufficient opportunity, therefore, the Ld. CIT(A) rightly passed the orders impugned, which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the orders of the Ld. CIT(A), sought for dismissal of the Appeals.

We have heard the Department's Representative and perused the material available on record. It can be seen from the orders of the Ld. CIT(A), the order impugned has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeals, the Ld. CIT(A) has not decided all the Grounds of Appeal of the Page | 4

ITA Nos.2235 & 2236/Kol/2026 College of Engineering & Management, Kolaghat; A.Ys.: 2014-15 & 2015-16 Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

In the result, both the Appeals of the Assessee are partly allowed for statistical purposes. Order pronounced on 20.08.2026. Sd/- Sd/- (GOPALAN GURUSAMY) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 20.08.2026 DP, PS Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

(MANISH BHOI) DEPUTY REGISTRAR KOLKATA BENCHES, KOLKATA

COLLEGE OF ENGINEERING & MANAGEMENT, KOLAGHAT,PURBA MEDINIPUR vs. I.T.O., WARD - 27(3), HALDIA

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