KHALSA MODEL SENIOR SECONDARY SCHOOL,KOLKATA vs. I.T.O., WARD - 1(4), EXEMPTION,, KOLKATA

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ITA 483/KOL/2026Status: DisposedITAT Kolkata25 June 2026AY 2023-20242 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A). The issues were restored to the Assessing Officer for fresh adjudication on merits after providing the assessee an adequate opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to a 27-day delay without condonation. The CIT(A) did not consider the reasons for delay provided by the assessee. The assessee claims to have filed all necessary documents with the Assessing Officer.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without condoning the delay and deciding on merits. Whether the Assessing Officer considered all documents filed by the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B”BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B”BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.483/Kol/2026 Assessment Year: 2023-24 Khalsa Model Senior Secondary School....………..............................……….……Appellant 135, B T Road, Kol700108. [PAN: AAAAK3070F] vs. ITO, Ward-1(4), Exemption, Kolkata…..….……………………...……...…..…..Respondent Appearances by: ShriP. K. Das, AR, appeared on behalf of the appellant. Shri Manas Mondal, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing :June 11, 2026 Date of pronouncing the order :June 25th,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 09.12.2025passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for the A.Y 2023-24. 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 27 days in filing the appeal. We find that in Form 35, the assessee submitted the reasons for the delay before the ld. CIT(A) but the ld. CIT(A) did not consider and condone the delay and decided the issue on merits which is in violation of section 250(6) of the Act. The ld. AR has submitted that the assessee has filed all the documents before the Assessing Officer however the Assessing Officer did not consider the same and framed the assessment u/s 144/144B of the Act.

ITA No.483/Kol/2026 3. Considering the facts of the case 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 on merits after affording adequate opportunity of being heard to the assessee. The Assessing Officer is also directed to pass a speaking order in accordance with law.

3.

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

Kolkata, the 25th June, 2026.

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

Dated: 25.06.2026. 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

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