SSS POWER CONSTRUCTION,MALDA vs. INCOME TAX OFFICER, MALDA

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ITA 2766/KOL/2025Status: DisposedITAT Kolkata23 July 2026AY 2018-20194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 93 days, citing the COVID-19 pandemic as a sufficient cause. The matter was remanded to the CIT(A) to decide the appeal afresh on its merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 93 days, attributing it to the COVID-19 pandemic. The CIT(A) dismissed the appeal without condoning the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently caused by the COVID-19 pandemic and should be condoned.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH,

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

For Appellant: Shri Saptagshu Sarkar, AR
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 20.07.2026Pronounced: 23.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.2766/KOL/2025 Assessment Year: 2018-19

SSS Power Construction Vs. ITO, Malda Balianawabganj, Malda, Kadamtali, Malda, West Bengal Pin-732128 [PAN: ACLFS4635G] APPELLANT RESPONDENT Appellant by : Shri Saptagshu Sarkar, AR Respondent by : Shri Praveen Das Chowdhury, Sr. DR Date of hearing : 20.07.2026 Date of Pronouncement : 23.07.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 12.02.2024, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2018-19.

2.

Brief facts of the case are that, an Assessment Order came to be passed u/s 144 r.w.s. 144B of the Act on 21.04.2021 by making certain additions. Aggrieved by the Assessment Order dated 21.04.2021, Assessee filed an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 12.02.2024, dismissed the Appeal of the

ITA No.2766/Kol/2025 SSS Power Construction; A.Y: 2018-19 Assessee. As against the order of the Ld. CIT(A) dated 12.02.2024, Assessee filed the present Appeal.

3.

The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has dismissed the Appeal on delay in latches without condoning the delay though there was sufficient cause to condone the delay. Thus, sought for allowing the Appeal.

4.

The Ld. Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 92 days in filing the Appeal before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the first appeal of the Assessee in delay in laches, thus, sought for dismissal of the present Appeal.

5.

We have heard the both the parties and perused the material available on record. Aggrieved by the Assessment Order dated 21.04.2021, the Assessee preferred the first Appeal before the Ld. CIT(A) with a delay of 93 days. Assessee contended that due to COVID-19 pandemic period, the Assessee could not avail the service of tax consultant on time and could not file the Appeal before the Ld. CIT(A) within the stipulated period of limitation. However, the Ld. CIT(A) has not condoned the delay in latches and dismissed the Appeal.

ITA No.2766/Kol/2025 SSS Power Construction; A.Y: 2018-19 6. 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 93 days in filing the first Appeal before the Ld. CIT(A) 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.

7.

In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 23.07.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23.07.2026 DP, PS

ITA No.2766/Kol/2025 SSS Power Construction; A.Y: 2018-19 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

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