What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. In the interest of justice, the case was restored to the Assessing Officer for de novo adjudication, granting the assessee an opportunity to present documents.

The assessee filed an appeal before the ITAT which was delayed by 730 days. The assessee failed to submit relevant documents before the lower authorities.

What were the issues?

Whether the assessee should be granted an opportunity to present evidence before the Assessing Officer after a significant delay in appeal filing.

Shri Gopal Patra, Howrah vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Smt. Leena Rachh, CA

For Respondent: Shri Subhra Das, Sr. DR

Hearing: 22.07.2026Pronounced: 22.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1636/Kol/2026 Assessment Year: 2015-16

Shri Gopal Patra ITO, Ward-47(1), Kolkata Vs Kashobpur, Mohishrekha, uluberia, Howrah-711303. (PAN: ALIPP5144P) (Appellant) (Respondent)

Assessee by : Smt. Leena Rachh, CA Revenue by : Shri Subhra Das, Sr. DR Date of Hearing : 22.07.2026 Date of Pronouncement : 22.07.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A)- NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata – 14/10238/2017-18 dated 07.02.2024 for the assessment year 2015-16.

Smt. Leena Rachh, CA represented on behalf of the assessee and Shri Subhra Das, Sr. DR represented on behalf of the revenue.

ITA No.1636/Kol/2026 3. The appeal of the assessee is delayed by 730 days. In this regard, the assessee has filed a petition for condonation of delay supported by an affidavit stating sufficient reasons for the delay. The Ld. Sr. DR also did not object to condone the same. Accordingly, considering the contents of the affidavit filed by the assessee in regard to condonation of delay, we condone the delay of 730 days in filing the appeal before the Tribunal. The appeal of the assessee is being disposed off on merits.

A perusal of the facts in present case clearly shows that the assessee failed to submit relevant documents before the lower authorities. This being so, in the interest of justice, we grant the assessee one more opportunity to substantiate his claim before the Assessing Officer by restoring the issues in this appeal to the file of Assessing Officer for de novo adjudication after granting the assessee adequate opportunity of being heard. The assessee is directed to produce requisite details before the Assessing Officer during the re-adjudication proceedings.

In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 22/07/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member Dated: 22/07/2026 RS

ITA No.1636/Kol/2026 Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

SHRI GOPAL PATRA,HOWRAH vs. ITO, WARD 47(1), KOLKATA,, KOLKATA

What did the Tribunal hold?

What were the facts?

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