AMIT SAHA,KOLKATA vs. DCIT, CIRCLE 13(1), PREVIOUSLY CIRCLE 15(2),, KOLKATA

ITA 2356/KOL/2025Status: DisposedITAT Kolkata06 July 2026AY 2013-20143 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, considering the ex-parte nature of the lower authorities' orders and the assessee's request for an opportunity to present their case, remitted the appeal back to the AO for fresh consideration.

What were the facts?

The assessee filed a return of income, but failed to comply with notices issued by the Assessing Officer (AO) regarding cash deposits. Consequently, the AO made additions for unexplained investment and undisclosed interest. The assessee's appeal before the CIT(A) was also dismissed due to non-compliance.

What were the issues?

Whether the assessee should be given an opportunity to present their case before the AO when the lower authorities' orders were passed ex-parte due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA, ACOUNTANT MEMBER

For Appellant: Shri Miraj D. Shah, AR

For Respondent: Shri Sanjib Kumar Paul, Sr. DR

Hearing: 30.06.2026Pronounced: 06.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACOUNTANT MEMBER I.T.A. No.2356/KOL/2025 (Assessment Year: 2013-14) Amit Saha, DCIT, Room No.A/4, 4th Floor, Chatterje Vs. Circle – 15(2), International, 3A, J.L. Neheru Kolkata Road, Park Street, Kolkata – 700071, West Bengal [PAN: AKTPS6388N] (Appellant) .. (Respondent) Appellant by : Shri Miraj D. Shah, AR Respondent by: Shri Sanjib Kumar Paul, Sr. DR Date of Hearing 30.06.2026 Date of Pronouncement 06.07.2026

O R D E R PER PRADIP KUMAR CHOUBEY, JUDICAL MEMBER:

This appeal filed by the assessee is directed against the order dated 30.07.2025 of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year (A.Y.) 2013–14.

The appeal has been filed by the assessee with a delay of 21 days. The assessee has filed a petition for condonation of the delay. After considering the petition for condonation of delay, we find that delay was neither deliberate nor intentional but occurred solely due to bona fide and inadvertent reasons, as the e-mail containing the appellate order had automatically landed in the spam

ITA Nos.2356/Kol/2025/AY 2013-14 Amit Saha vs. DCIT folder and remained unnoticed. Therefore, the assessee could not able to file the appeal timely before us and we note that the reasons cited are valid and were beyond the control of the assessee. Consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits.

The brief facts of the case are that assessee filed return of income for A.Y. 2013-14 on 28.03.2014, declaring total income of Rs.16,31,410/-. Notice u/s 143(2) of the Act was issued as the Assessing Officer (In short, ‘the AO’) had information about the cash deposited at Rs.34,50,000/- with IDBI Bank, during the year in the bank account held in the name of assessee. After receiving of the notices, there was no compliance on behalf of the assessee. As a result, the AO had completed the assessment after making addition of Rs.34,50,000/- as unexplained investment in the banks, Rs.3,21,241/- as undisclosed interest earned on the savings bank account.

Aggrieved by the said order, assessee preferred appeal before the ld. CIT(A), wherein the appeal of the assessee has been dismissed as the assessee failed to submit any response after receiving of the notices.

Being aggrieved, dissatisfied, the assessee preferred appeal before us. The learned Authorized Representative (ld. AR) of the assessee instead of arguing into the merits of the case has only prayed that appeal of the assessee be remitted back to the file of AO as the order passed by the lower authorities is an ex parte order. The ld. AR submits that assessee has to give an opportunity to place his case before the AO.

Contrary to that learned Senior Departmental Representative (ld. Sr. DR) supports the impugned order.

ITA Nos.2356/Kol/2025/AY 2013-14 Amit Saha vs. DCIT 7. Upon hearing the submission of the ld. Counsel of the respective parties and on perusal of the order, we find that assessment was done when there was non-compliance on behalf of the assessee and also before the ld. CIT(A), there was non-compliance and ld. CIT(A) has dismissed the appeal in limine. The prayer of the ld. AR is that for the interests of justice, the assessee has given an opportunity to place his case before the AO. Keeping in view, the order passed by the lower authorities and considering the submission by ld. AR, we are remitting the appeal of the assessee to the file of AO with a direction to pas a fresh order after affording reasonable opportunity to the assessee to place his case. The order passed by the lower authorities is set-aside. The appeal is remitted back to the file of AO for fresh consideration. The assessee is directed to co-operate in the remand proceedings.

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

The order is pronounced in the open Court on 06/07/2026.

Sd/- Sd/- (Rakesh Mishra) (Pradip Kumar Choubey) ACCOUNTANT MEMBER JUDICIAL MEMBER Kolkata, Dated: 06/07/2026 SAMANTA आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to: 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण,/ DR, ITAT, Kolkata 6. गाड� फाईल / Guard file

BY ORDER, // TRUE COPY // Asstt. Registrar, ITAT, Kolkata

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