What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing the principle of natural justice. It remitted the matter back to the lower appellate authority to provide the assessee with another opportunity to present their case and examine the documents.

The assessee's appeal before the ITAT was filed with a significant delay of 293 days, attributed to the sudden illness of their appointed Chartered Accountant. The lower appellate authority had dismissed the appeal ex-parte without delving into the merits due to the assessee's failure to provide supporting documents.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the assessee should be granted another opportunity to present their case before the appellate authority.

M/S Kharuberia Union Large Sized… vs I.T.O., Ward-47(3) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

ITA No. 3139/KOL/2025 (A.Y. 2017-2018) M/s. Kharuberia Union Large Sized SKUS Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 3139/KOL/2025 Assessment Year: 2017-2018 M/s. Kharuberia Union Large Sized SKUS Ltd.,…………………………………………………...…Appellant Village: Kharuberia, P.O.: Kharuberia, SD Shyampur, Howrah-711314, West Bengal [PAN:AAAAK6661N] -Vs.- Income Tax Officer,………………………..…..Respondent Ward-47(3), Kolkata, 3, Government Place, Kolkata-700001 Appearances by: Shri Siddharth Agrawal, Advocate, appeared on behalf of the assessee Ms. Sima Das Biswas, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 08, 2026 Date of pronouncing the order: June 22, 2026 O R D E R

The present appeal is directed at the instance of assessee against the order of Id. Additional/ Joint Commissioner of Income Tax (Appeals)-2, Gurugram dated 20.11.2024 passed for Assessment Year 2017-2018.

ITA No. 3139/KOL/2025 (A.Y. 2017-2018) M/s. Kharuberia Union Large Sized SKUS Ltd. 2. The appeal is time barred by 293 days in filing the appeal by the assessee before the ITAT. However, Shri Paresh Chandra Mondal, Manager-in–Charge of Kharuberia Union Large Sized SKUS Limited filed an affidavit before the ITAT on 13.01.2026 in support of condonation of delay of 293 days mentioning that after getting the information of passing ld. Addl./JCIT(Appeals)’s order, appointed Chartered Accountant accessed the income tax e-filing portal to take steps for filing the necessary appeal, but unfortunately due to sudden illness of Accountant, there is no other alternative but to wait for his recovery in late November, therefore, they failed to file appeal in time. It is also stated in the affidavit that the delay is neither willful, deliberate nor intentional but solely on account of circumstances beyond his control and ultimately filed appeal before the Tribunal with a delay of 293 days from the statutory time limit and due to this reason, the limitation of time for filing of appeal was expired.

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 before the Tribunal. Therefore, I am inclined to condone the delay of 293 days in filing the appeal. Hence the delay is condoned.

At the time of hearing, it was the submission of the ld. Counsel for the assessee that ld. Addl./JCIT(Appeals) just simply upholding the order of ld. Assessing Officer dismissed the appeal of the assessee ex-parte without going into merit of the case. He

ITA No. 3139/KOL/2025 (A.Y. 2017-2018) M/s. Kharuberia Union Large Sized SKUS Ltd. prayed before the Bench to set aside the order passed by the ld. Addl./JCIT(Appeals).

On the other hand, it was the submission of the ld. Departmental Representative that the assessee failed to offer any explanation/supporting documents in respect of the grounds of appeal raised by it before the ld. Assessing Officer as well as ld. CIT(Appeals). The ld. D.R. pleaded that inspite of sufficient opportunities provided to substantiate its case, the assessee did not produce any supporting documents in support of its claim. However, no compliance was made by the appellant-assessee during the entire appellate proceedings and it shows that the assessee is not interested to pursue this appeal and also avoided filing submission in support of its grounds of appeal. Therefore, he pleaded to uphold the order passed by the ld. Addl./JCIT(Appeals).

I have heard both the sides and perused the material available on record. The assessee did not furnish any documentary evidence in support of its claim before the ld. Assessing Officer. The ld. Addl./JCIT(Appeals) just simply upholding the order of ld. Assessing Officer dismissed the appeal of the assessee ex-parte without going into merit of the case. The ld. Addl./JCIT(Appeals) was of the opinion that as the assessee failed to avail the opportunities offered on various occasions from time to time, it is understood that assessee is not keen to pursue the appeal as per law and accordingly, appeal filed by the assessee is liable to be dismissed for non-prosecution by the assessee. Considering the totality of the facts and circumstances of the case, I find that the

ITA No. 3139/KOL/2025 (A.Y. 2017-2018) M/s. Kharuberia Union Large Sized SKUS Ltd. assessee was not in a position to file some of the evidences before the ld. Addl./JCIT(Appeals). Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee and to remit the matter back to the file of ld. Addl./JCIT(Appeals) for deciding the issue afresh and to examine these documents. Therefore, I remit the matter back to the file of ld. Addl./JCIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. Addl/JCIT(Appeals) failing which the Ld. Addl./JCIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are partly allowed for statistical purposes.

In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 22/06/2026.

Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 22nd day of June, 2026

ITA No. 3139/KOL/2025 (A.Y. 2017-2018) M/s. Kharuberia Union Large Sized SKUS Ltd. Copies to :(1) M/s. Kharuberia Union Large Sized SKUS Ltd., Village: Kharuberia, P.O.: Kharuberia, SD Shyampur, Howrah-711314, West Bengal (2) Income Tax Officer, Ward-47(3), Kolkata, 3, Government Place, Kolkata-700001 (3) Addl./JCIT(A)-2, Gurugram; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order

Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

M/S KHARUBERIA UNION LARGE SIZED SKUS LTD.,HOWRAH vs. I.T.O., WARD-47(3), KOLKATA

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