ASHIM KRISHNA BHATTA,KOLKATA vs. INCOME TAX OFFICER, WARD 49(1), KOLKATA, UTTARPAN, KOLKATA

The Assessee has preferred these appeals before the Tribunal with a delay of 90 days and has filed application along with affidavit for condonation of delay explaining the reasons for such delay contending that the Assessee has given e-mail ID of the consultant and passing the order impugned has been informed to the Assessee

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

We have heard both the parties and perused the material. For the reasons stated in the application along with Affidavit for condonation of delay, the delay of 90 days in filing the above Appeals are hereby condoned.

Brief facts of the case are that, Assessment Order came to be passed on 23.03.2022 u/s 147 r.w.s. 144 r.w.s. 144B of the Act by making certain additions for A.Ys. 2014-15 and 2015-16 respectively. Aggrieved by the Assessment Order dated 23.03.2022, Assessee preferred Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 13.10.2025, dismissed the first Appeal of the Assessee. As Against the orders of the Ld. CIT(A) dated 13.10.2025, Assessee filed the captioned Appeals.

The Learned Counsel for the Assessee submitted that, though there was sufficient cause to condone the delay, the Ld. CIT(A)

The Ld. Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 1006 days in filing the Appeals before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the first appeals of the Assessee on delay in latches.

We have heard the parties and perused the material available on record. Aggrieved by the Assessment Order dated 23.03.2022, the Assessee preferred Appeal before the Ld. CIT(A) with a delay of 1006 days. The Assessee in order to condone the delay before the Ld. CIT(A) in filing the appeal assigned following reasons.

It is expected from the Assessee to file the Appeal on time, if the cause for delay is bona- fide and beyond the control of the Assessee, the same can be construed as sufficient cause. 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 justice. Considering the above facts and circumstances, we condone the delay of 1006 days in filing the first Appeals before the Ld. CIT(A), subject to the Assessee depositing Rs.6,000/- in total to the Prime Minister's National Relief Fund (PMNRF) and remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.