RAMA SNAI,HOWRAH vs. ITO, WARD 47(2),, KOLKATA

The appeal is time barred by 98 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 decided the appeal on merits as there was no sufficient cause for condonation of the delay for non-filing of condonation petition 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 the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Though the assessee in the Form No. 35 has stated the reason that a person, who was employed to look after the accounting and other related work left the job suddenly in the month of February, 2025 and thereafter there was no person who can regularly access to e- mail of assessee. In the month of May, 2025, auditor after accessing the account of assessee in the Income Tax Portal found that the assessment order has been passed, therefore, it was come to the knowledge in the last week of May, 2025 and after preparing the relevant documents, filed on 13.06.2025. Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals). But the ld. CIT(Appeals) decided the appeal filed by the assessee as dismissed in limine without condoning the delay on the ground that there was no sufficient cause for condonation of the inordinate delay in filing of the appeal as well as negligent

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 98 days. Hence the delay is condoned.

At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order dismissing the appeal in limine without giving opportunities to the assessee. He also submitted that even the assessment order has been passed under section 147 read with section 144B of the Income Tax Act assessing the total income of the assessee at Rs.1,12,47,668/- mentioning addition on account of estimation of gross profit amounting to Rs.18,95,692/-, addition on account of unexplained credits under section 68 read with section 115BBE of the Act amounting to Rs.25,71,960/-, addition on account of unexplained money under section 69A read with section 115BBE of the Act amounting to Rs.64,83,183/- including return of income filed under section 148 amounting to Rs.2,96,833/- and ld. CIT(Appeals) dismissed the appeal without going into merits of the case for not filing the appeal in time before him and simply upholding the order of ld. Assessing Officer. He prayed before the Bench to set aside the order passed by the ld. CIT(Appeals). 3

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 as there was failure on the part of assessee to establish and substantiate the claim of assessee with respect to sufficient cause for delayed filing of the appeal with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer and decided the appeal dismissed in limine. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. We also find that the assessment order has been passed u/s. 147 r.w.s. 144B of the Act as the assessee remained non-compliant and failed to produce any evidence or supporting documents in support of the claim as well as belated filing of return of income as well as failure to comply with the statutory notices issued. Considering the facts and circumstances of the case, we are inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in

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