BILLBODY VYAPAAR PVT. LTD., KOLKATA,KOLKATA vs. ITO WARD 1(1), KOLKATA, KOLKATA

ITA 925/KOL/2026Status: DisposedITAT Kolkata18 June 2026AY 2009-104 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, considering the liberal approach to condoning delay as per Supreme Court rulings, directed the CIT(A) to decide the condonation application afresh if filed by the assessee. If the delay is condoned, the CIT(A) should adjudicate the appeal on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) for AY 2009-10, which was dismissed due to delay. The assessee did not provide cogent evidence for the delay before the CIT(A).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without considering the merits or allowing an opportunity to file a condonation application. The interpretation of 'sufficient cause' for condoning delay in filing appeals.

Which sections of the Income-tax Act were involved?

Section 250,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Respondent: Shri Subhendu Datta, CIT DR

Hearing: 16.06.2026Pronounced: 18.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.925/KOL/2026 Assessment Year: 2009-10 Billbody Vyapaar Private Vs. ITO Ward-1(1), Kolkata Limited, Kolkata 7/1B Grant Lane, Ground Floor, Kolkata-700012 [PAN: AABCB2746G] APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Subhendu Datta, CIT DR Date of hearing : 16.06.2026 Date of Pronouncement : 18.06.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER This appeal is filed by the Assessee against the order of the NFAC, Delhi [“the Ld. CIT(A)”, for short], dated 15.01.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the assessment year 2009-10.

Brief facts of the case are that, an Assessment Order came to be passed on 10.03.2015 u/s 144 of the Act by making certain additions. Aggrieved by the order dated 10.03.2015, Assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 15.01.2026, dismissed the first Appeal on delay in latches. Aggrieved

ITA No.925/KOL/2026 Billbody Vyapaar Private Limited; A.Y: 2009-10 by the Order of the Ld. CIT(A) dated 15.01.2026, Assessee filed the captioned appeal.

None appeared for the Assessee. Considering the issue involved in the present Appeal, we deem it fit to decide the Appeal after hearing the Ld. DR and perusing the material available on record.

The Ld. DR vehemently submitted that the Assessee has not filed application for condonation of inordinate delay of 150 days before the Ld. CIT(A) by providing cogent evidence, therefore the Ld. CIT(A) has rightly dismissed the appeal vide order impugned, order which requires no interference at the hands of the Tribunal. The Ld. DR, relying on the order of the Ld. CIT(A), sought dismissal of the Appeal.

We have heard the Ld. DR and perused the material available on record. It can be seen from the order of the Ld. CIT(A) that the impugned order has been passed ex-parte on the ground that Assessee has not filed any cogent evidence to condone the delay in filing the Appeal. It is expected from the Assessee to file the appeal within the prescribed time and, where there is a delay for bona fide reasons beyond the control of the Assessee, the same may construed as sufficient cause of the assessee to file the application for condonation of delay.

ITA No.925/KOL/2026 Billbody Vyapaar Private Limited; A.Y: 2009-10 6. The Hon'ble Supreme Court time and again clarified that the delay in filing the appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. 7. Considering the above facts and circumstances, we deem it to remand the matter to the file of the Ld. CIT(A) with a direction to the Assessee to file an appropriate application for seeking condonation of delay before the Ld. CIT(A) and if such application is filed, the Ld. CIT(A) is directed to decide the same in accordance with law by adopting liberal approach. Thereafter, if the delay is condoned, the Ld. CIT(A) shall adjudicate the appeal afresh on merits in accordance with law after providing adequate opportunity of being heard to the Assessee. 8. In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 18.06.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 18.06.2026 DP, PS Page | 3

ITA No.925/KOL/2026 Billbody Vyapaar Private Limited; A.Y: 2009-10

Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

ASSISTANT REGISTRAR KOLKATA BENCHES, KOLKATA

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