What did the Tribunal hold?

The Tribunal acknowledged the assessee's plea for an opportunity to substantiate their case and directed the CIT(Appeals) to dispose of the appeal on merits. The assessee was cautioned to cooperate with future proceedings.

The assessee's appeal before the CIT(Appeals) was dismissed in limine for being filed with a delay of 745 days. The assessee attributed the delay to the COVID-19 pandemic and lockdown, and also claimed lack of awareness of the hearing date.

What were the issues?

Whether the delay in filing the appeal before the CIT(Appeals) was sufficiently explained and whether the appeal should be decided on merits.

Karma Yenten Chankapa, Sikkim vs I.T.O., Ward - 3(1), Gangtok | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

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

ITA No. 336/KOL/2026 (A.Y. 2017-2018) Karma Yenten Chankapa IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 336/KOL/2026 Assessment Year: 2017-2018 Karma Yenten Chankapa,……..…..……….…Appellant DPH Above Old West Point School, Gangtok, NH 31/A, Gangtok East, Sikkim-737101, Sikkim, India [PAN:BDUPC3769A] -Vs.- Income Tax Officer,………………………..…..Respondent Ward-3(1), Gangtok, Bhanupath, White Hall, Sikkim-737101 Appearances by: Shri Prakash Agrawal, C.A., 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 09, 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. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 10.11.2025 passed for Assessment Year 2017-2018.

At the time of hearing before the Tribunal, it was the submission of the ld. Counsel for the assessee that the ld.

ITA No. 336/KOL/2026 (A.Y. 2017-2018) Karma Yenten Chankapa CIT(Appeals) dismissed the appeal of the assessee in limine for non- filing of appeal within the stipulated time before him. But the assessee filed a condonation petition before the ld. CIT(Appeals) in support of condonation of delay of 745 days mentioning that the delay occurred due to spread of pandemic of novel coronavirus and following lockdown announced by our Hon’ble Prime Minister in filing of the appeal for the period falling before COVID exempt period. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals), but the ld. CIT(Appeals) dismissed the appeal filed by the assessee without condoning the delay saying that the assessee has failed to demonstrate diligence or bona fide reasons covering the entire period of delay, and the explanation furnished is vague, unsubstantiated and incapable of establishing sufficient cause. The ld. Counsel prayed before the Bench to give one opportunity to substantiate his case.

On the other hand, ld. Departmental Representative for the Revenue submitted that the assessee has not satisfactorily explained the reasons to condone the delay of 745 days. Therefore, the ld. CIT(Appeals) has rightly dismissed the appeal filed by the assessee. He pleaded to uphold the order passed by the ld. CIT(Appeals).

I have heard both the sides and perused the material available on record. It was the submission of the ld. Counsel for the assessee that the delay occurred due to spread of pandemic of

ITA No. 336/KOL/2026 (A.Y. 2017-2018) Karma Yenten Chankapa novel coronavirus and following lockdown announced by our Hon’ble Prime Minister in filing of the appeal for the period falling before COVID exempt period. The ld. Counsel for the assessee further pleaded that the assessee has fair chance to win the case and pleaded to set aside the order passed by the ld. CIT(Appeals) and remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal on merits. 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 grounds raised by the assessee 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

Copies to :(1) Karma Yenten Chankapa, DPH Above Old West Point School, Gangtok, NH 31/A, Gangtok East, Sikkim-737101, Sikkim, India (2) Income Tax Officer, Ward-3(1), Gangtok, Bhanupath, White Hall, Sikkim-737101

ITA No. 336/KOL/2026 (A.Y. 2017-2018) Karma Yenten Chankapa

(3) CIT(A), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order

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

KARMA YENTEN CHANKAPA ,SIKKIM vs. I.T.O., WARD - 3(1), GANGTOK

What did the Tribunal hold?

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