PRAKASH RANJAN,RANCHI vs. WARD 62(1), KOLKATA/, KOLKATA

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ITA 1156/KOL/2026Status: DisposedITAT Kolkata16 July 2026AY 2019-203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the issue to the file of the AO. The AO was directed to decide the matter after affording the assessee a reasonable opportunity of hearing.

What were the facts?

The assessee filed an appeal before the CIT(A) with a significant delay. The CIT(A) dismissed the appeal in limine without condoning the delay or deciding on merits. The assessee also failed to properly represent their case before the AO.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the case should be restored to the AO for fresh adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

For Appellant: Shri Raj Kumar, AR
For Respondent: Shri Subrata Aich, DR
Hearing: 06.07.2026Pronounced: 16.07.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Guwahati(hereinafter referred to as the “Ld. CIT(A)”] dated 17.02.2026 for the AY 2019-20.

2.

At the outset, the ld. Counsel for the assessee submitted that there is a huge delay in filing the appeal before the ld. CIT (A) which was not condoned by the appellate authority and the appeal is dismissed in limine without deciding the same on merit. The ld. AR therefore prayed that since, the reasons for delay were beyond the control of the assessee and are bonafide and genuine, therefore, the same may be condoned. The ld. AR therefore submitted that even before the ld. AO the

3.

After hearing the rival contentions and perusing the materials available on record, I find that the ld. CIT (A) dismissed the appeal by not condoning the delay and without deciding the issue on merit. I also note that even before the ld. AO the case has not been fully represented. Under these circumstances, I am of the view that the end of justice would be well served if the issue is restored to the file of the ld. AO with a direction to adjudicate the same, after affording reasonable opportunity of hearing to the assessee. Accordingly, the delay in fling the appeal before the ld. CIT (A) is condoned. The appeal is restored to the file of the ld. AO with the above direction. The appeal of the assessee is allowed for statistical purposes.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 16.07.2026.

Sd/- (RAJESH KUMAR) (ACCOUNTANT MEMBER) Kolkata, Dated: 16.07.2026 Sudip Sarkar, Sr.PS

Asst. Registrar Income Tax Appellate Tribunal, Kolkata

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