What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to reasonable and sufficient causes. The issues were restored to the file of the Assessing Officer for fresh adjudication.

The assessee's appeal before the CIT(A) was dismissed in limine due to a delay of 1078 days. The assessee cited acute dyslexia and lack of technical knowledge from their tax representative as reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the matter remanded for fresh adjudication on merits.

Asim Kumar Das, Malda vs I.T.O., Ward - 3(1), Malda | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “A”BENCH KOLKATA

Before: Shri Rajesh Kumar, AccountantMember & Shri Pradip Kumar Choubey, JudicialMember

आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A”BENCH KOLKATA Before Shri Rajesh Kumar, AccountantMember and Shri Pradip Kumar Choubey, JudicialMember ITA No.334/Kol/2026 Assessment Year: 2018-19 Asim Kumar Das,,,,,,,,,,,,,,,,,..………...………..............................……….……Appellant Prop of Lokenath Construction & Co. 1 No. Govt. colony, Malda English Bazar, Malda, WB-732101. [PAN: ADOPD0341E] vs. ITO, Ward-3(1),Malda.…..………..….……………………...……...…..…..Respondent Appearances by: ShriManish Tiwari, FCA, appeared on behalf of the appellant. Shri Pankaj Pandey, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing :April 23, 2026 Date of pronouncing the order : April 28, 2026 ORDER Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the assessee against the order of the NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.11.2025passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for the A.Y 2018-19. 2. At the outset, we find that the ld. CIT(A) dismissed the appeal in limine without deciding the issues on merits by not condoning the delay of 1078 days in filing the appeal. We find from the application filed for condonation of delay that the assessee is suffering from acute dyslexia and moreover the engaged person who was looking after the taxation matters is not aware of the technicalities of online systems. We note that there were reasonable and sufficient reasons for the said delay before the ld. CIT(A). We also note from the order of the Assessing Officer that the case of the assessee was not represented properly even before the AO.

ITA No.334/Kol/2026 Considering the same, we condone the delay in filing the appeal before the ld. CIT(A) and in the interest of justice, restore the issues in the appeal to the file of the Assessing Officer with a direction to re-adjudicate the issues afresh after affording adequate opportunity of being heard to the assessee. The assessee is directed to comply all the notices and submit all the relevant details before the Assessing Officer to prove his case.

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

Kolkata, the 28th April, 2026.

Sd/- Sd/- [Pradip Kumar Choubey] [Rajesh Kumar] Judicial Member Accountant Member

Dated: 28.04.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

ASIM KUMAR DAS,MALDA vs. I.T.O., WARD - 3(1), MALDA

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