PATHIKRIT SENGUPTA,MUMBAI vs. ITO, WARD 62(1),, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH AT KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s). 1141 & 1142/KOL/2026 Assessment Year(s) 2020-21 Pathikrit Sengupta I.T.O., Ward-62(1), Kolkata Vs. (Appellant) (Respondent) PAN: ATMPS7448F Appearances: Assessee represented by : Vishvjeet Nagdu, AR. Department represented by : Praveen Das Chowdhury, (Sr. DR). Date of concluding the hearing : 06.07.2026 Date of pronouncing the order : 16.07.2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2020-21 dated 27.01.2026. Since the issues in both the appeals are related, they were heard together and are being decided vide this common order for the sake of convenience and brevity. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I. ITA No. 1141/KOL/2026; AY 2020-21: “1. OBJECTION AGAINST DISMISSING THE APPEAL OF THE APPELANT 1.1 On the facts and in the circumstances of the case, the Ld. Commissioner of Income Tax (Appeals)- NFAC (hereinafter referred to as the CIT (Appeals)),

“AFFIDAVIT OF CONSULTANT (To be filed before the Hon’ble Income Tax Appellate Tribunal, Kolkata Bench in Appeal No. ITA/1141/KOL/2026 & Appeal No. ITA/1142/KOL/2026) I, CA Abhishek Mehta, Son of Mr. Ashok Mehta, Chartered Accountant, holding Membership No. 165275, having my office at 301 A, Rahul Apartments, SV Andheri (W), 400 058, do hereby solemnly affirm and state as under: 1. That I am a Chartered Accountant by profession and have been acting as the Tax Consultant and authorized representative of Mr. Pathikrit Sengupta (hereinafter referred to as “the Appellant”), holding PAN: ATMPS7448F, in all Income Tax related matters including the filing of Returns of Income and representation before the Income Tax Authorities. 2. That I had been duly appointed and entrusted with the responsibility of managing the Income Tax proceedings of the Appellant for Assessment Year 2020-21. I accept and acknowledge the said responsibility. 3. That I respectfully state that the Assessment Proceedings under Section 147 read with Section 144 of the Income Tax Act, 1961 were initiated vide Notice under Section 148A of the Income Tax Act, 1961 and thereafter various notices under Sections 143(2), 142(1), and 144 of the Income Tax Act, 1961 were issued by the Ld. Assessing Officer in the course of the said proceedings. 4. That I do hereby solemnly state and declare that the said notices issued under Sections 143(2), 142(1), and 144 of the Income Tax Act, 1961 during the Assessment Proceedings were not brought to my personal attention due to an inadvertent and bona fide mistake committed by a member of my office staff. The said notices were received in the Income Tax Portal linked to my practice, but owing to an oversight by my staff member, the said notices were neither segregated, flagged, nor brought to my attention in the ordinary course of my office workflow. 5. That I further state that the lapse in question was entirely internal to my office and was caused due to the failure of my staff member to duly communicate the receipt of the said notices to me. This was not deliberate, not wilful and not motivated by any malafide intention. Had the notices been brought to my attention in time, I would have immediately filed appropriate responses and attended to the proceedings diligently on behalf of the Appellant. 6. That I further state that I had no intention whatsoever to evade or avoid the proceedings or to cause any prejudice to the Appellant or to the Income Tax Department. The failure to respond to the notices was solely the result of an unintentional administrative lapse within my office for which I express sincere regret.

Assistant Registrar ITAT, Kolkata Benches Kolkata