SURESH CHAND LUNDIA,KOLKATA vs. ITO, WARD 49(1),, KOLKATA

Per Sonjoy Sarma, Judicial Member: The appeal filed by the assessee is directed against the order dated 14.08.2024 passed by the Commissioner of Income Tax (Appeal) [hereinafter referred to as the ‘Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (the ‘Act’) for the assessment year 2015-16. 2. The assessee has preferred the appeal before the Tribunal with a delay of 421 days. The assessee has filed an application for condonation of delay along with affidavit explaining the reasons for such delay. After considering the affidavit and the reasons stated therein, we are satisfied that there was a reasonable cause which prevented the assessee from filing the appeal

I.T.A. No.3224/Kol/2025 Suresh Chand Lundia ; AY: 2015-16

within the prescribed time. Accordingly, the delay of 421 days is condoned and we proceed to dispose off the appeal on merits. 3. Brief facts of the case are that, assessee filed its return of income for the year under consideration declaring total income of Rs.2,48,980/-. The case of the assessee was selected for scrutiny and the assessment was completed u/s 143(3) of the Act, wherein the Assessing Officer made an addition of Rs.11,32,000/- on account of Long-Term Capital Gain. 4. Dissatisfied with the above order, assessee preferred an appeal before the Ld. CIT(A). However, due to non-compliance on the several dates of the hearing and failure to file necessary submissions, the Ld. CIT(A) proceeded to dispose of the appeal ex-parte by sustaining the addition made by the Assessing Officer. 5. Still aggrieved by the above order, assessee is in appeal before this Tribunal. At the time of hearing, the Ld. AR submitted that assessee could not appear before the Ld. CIT(A) due to unavoidable circumstances and prayed for another opportunity to present the case along with necessary documentary evidence. It was contended that the assessee is now ready to fully cooperate and comply with the proceedings. 6. On the other hand, the Ld. DR relied on the orders of the lower authorities. 7. We have heard the rival submissions and perused the material available on record, it is observed that assessee failed to comply with the notices issued by the Ld. CIT(A) and did not place any supporting documents on record, accordingly, the Ld. CIT(A) passed an ex-parte order. However, considering the submission of the Ld. AR, and in the interest of justice, we are of view that one more opportunity should be granted to the assessee to present its case.

I.T.A. No.3224/Kol/2025 Suresh Chand Lundia ; AY: 2015-16

Accordingly, we set aside the order of the Ld. CIT(A) and restore the matter back to his file for fresh adjudication. The Ld. CIT(A) is directed to decide the appeal afresh after providing adequate opportunity of being heard to the assessee. The assessee is also directed to cooperate with the proceedings and comply with all notices issued by the Ld. CIT(A) without seeking unnecessary adjournment. 7. In the result, appeal of the assessee is allowed for statistical purposes.

Kolkata, the 21st April, 2026.

Sd/- Sd/- [Rakesh Mishra] [Sonjoy Sarma] Accountant Member Judicial Member

Dated: 21.04.2026 DP, PS 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