USHA GHOSH,KOLKATA vs. ITO, WARD 37(1),, KOLKATA

The appeal is time barred by 15 days in filing the appeal by the assessee before the ld. CIT(Appeals). Though the assessee filed a condonation petition before the ld. CIT(Appeals) and prayed to condone the delay, but the ld. CIT(Appeals) did not condone the delay and without condoning the delay dismissed the appeal of the assessee without going into merits of the case as there was no sufficient cause for condonation of the delay within the specified time limit before him in conformity with the provisions of section 249(2) of the Act. The ld. A.R. further submitted that being a widow housewife, having almost no knowledge about the income tax matter, the assessee could not file the appeal in time before the ld. CIT(Appeals), though the assessee in the Form No. 35 has stated the reason that the person, who was employed to look after the accounting and other related work, neither informed the process of the scrutiny proceedings nor informed about the adverse assessment order passed by the ld. Assessing Officer. After getting the assessment order dated 01.03.2024, the assessee changed the previous Authorized Representative and appointed a new Chartered Accountant being authorized representative, who suggested to file appeal before ld. CIT(Appeals) and after preparing the relevant documents filed on 16.04.2024. Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals). But the ld. CIT(Appeals) dismissed the appeal filed by the assessee without condoning the delay on the ground that there was no sufficient cause for condonation of the inordinate

Considering the facts and circumstances of the case, we are of the view that the assessee was prevented in filing the appeal within the stipulated time before the ld. CIT(Appeals). Therefore, we are inclined to condone the delay of 15 days. Hence the delay is condoned.

At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) dismissed the appeal without giving opportunities to the assessee simply saying that the assessee has not provided a plausible explanation with supporting documentary evidence for the delay in filing appeal before him and without going into merit of the case. He prayed before the Bench to set aside the order passed by the ld. CIT(Appeals) as the ld. CIT(Appeals) simply dismissed the appeal not for filing the appeal before him within the stipulated period of time and without going into the merits of the case. 5. At the time of hearing, ld. Sr. Departmental Representative supported the orders of lower authorities.

We have heard both the sides and perused the material available on record. A perusal of the impugned order clearly shows that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-filing of appeal within the

In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 14/05/2026.