BILAS PATI SASMAL,HOOGHLY vs. ITO, WARD24(1), HOOGHLY

PDF · subscribers
ITA 1837/KOL/2026Status: DisposedITAT Kolkata30 July 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal condoned the delay and restored the issue to the Assessing Officer for de-novo assessment. The Assessing Officer was directed to provide an opportunity of being heard to the assessee.

What were the facts?

The assessee filed appeals with a delay of 16 days. The Assessing Officer and CIT(A) passed ex-parte orders due to the assessee's non-participation in proceedings. The assessee did not appear before the ITAT either.

What were the issues?

Whether ex-parte assessment orders passed due to non-participation of the assessee should be set aside for de-novo assessment to ensure natural justice.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Respondent: Shri Nicholas Murmu, Addl. CIT, Sr. DR
Hearing: 29.07.2026Pronounced: 30.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.1836 & 1837/KOL/2026 Assessment Year: 2019-20 & 2020-21

Bilas Pati Sasmal Vs. ITO Ward-24(1), Hooghly Durgapur Kaiba, Arambagh, Hooghly, West Bengal-712412 [PAN: CGYPS3555E] APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Nicholas Murmu, Addl. CIT, Sr. DR Date of hearing : 29.07.2026 Date of Pronouncement : 30.07.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: These two Appeals are filed by the Assessee against the orders of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 13.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2019-20 & 2020-21 respectively.

2.

There is a delay of 16 days in filing the captioned Appeals. The Assessee filed Affidavit in support of condonation of delay in filing the Appeal. The Ld. DR submitted that, there is no sufficient cause to condone the inordinate delay in filing these Appeals, thus sought for dismissal of the above appeals on delay in latches.

ITA Nos.1836 & 1837/Kol/2026 Bilas Pati Sasmal; A.Y: 2019-20 & 2020-21 3. For the reasons stated in the application/ affidavit for condonation of delay, delay of 16 days in filing these Appeals are hereby condoned.

4.

Brief facts of the case are that, Assessment Orders came to be passed u/s 147 r.w.s. 144 and 144B of the Act on 04.03.2025 & 24.03.2025 by making certain additions. Aggrieved by the Assessment Orders dated 04.03.2025 & 24.03.2025, Assessee preferred Appeals before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 13.02.2026, dismissed the Appeals of the Assessee. As against the orders of the Ld. CIT(A) dated 13.02.2026, Assessee filed the present Appeals.

5.

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

6.

The Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the Assessing Officer as well as the Ld. CIT(A) have passed the respective ex-parte orders in accordance with law, which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeals.

ITA Nos.1836 & 1837/Kol/2026 Bilas Pati Sasmal; A.Y: 2019-20 & 2020-21 7. We have heard both the Ld. DR and perused the material available on record. Both the orders of the Assessing Officer as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings and even the Ld. CIT(A) has not decided all the Grounds of Appeal on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the Assessing Officer for de-novo assessment. Needless to say, the Assessing Officer shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.

8.

In the result, both the Appeals of the Assessee are partly allowed for statistical purposes.

Order pronounced on 30.07.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30.07.2026 DP, PS

ITA Nos.1836 & 1837/Kol/2026 Bilas Pati Sasmal; A.Y: 2019-20 & 2020-21 Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →