MOHAN JUTE LTD.,,KOLKATA vs. ITO, WARD 1(2), MERGED WITH ITO, WARD 1(1),, KOLKATA

The appeal is time barred by 211 days in filing the appeal by the assessee before the Tribunal. However, the assessee filed an affidavit as well as condonation petition both dated 30.07.2025 before the ITAT in support of condonation of delay of 211 days mentioning that due to leave the service of the concerned person, who was entrusted with the task of looking after the taxation matter and for handing over the works/pending matters to the new person, the delay was occurred. Moreover, retrieving the records from the income tax portal and to arrange the relevant papers with the tax counsel for preparation towards filing of the appeal before the Tribunal, the delay occurred which was not within the stipulated period of time and there was no fault or in action on its part in filing the appeal in time.

Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, I am inclined to condone the delay of 211 days. Hence the delay is condoned.

None appeared on behalf of the assessee at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record.

I have heard the ld. Departmental Representative and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s.143(3) read with section 147 of the Income Tax Act as the assessee failed to produce any evidence or supporting document in support of the claim. Considering the facts and circumstances of the case, I am 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, I 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 accordance with law and merits based on the materials available on the record. Thus, the

In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 28/04/2026.