What did the Tribunal hold?

The Tribunal condoned the delay, citing the liberal approach towards delay with sufficient cause as per Supreme Court pronouncements. However, the appeal was dismissed as it was filed against the order of the second, infructuous appeal filed before the CIT(A), with liberty to pursue the appeal against the first appeal.

The assessee filed an appeal before the ITAT with a significant delay of 353 days. The delay was attributed to the assessee's lack of tax knowledge and the accountant's failure to properly handle the tax matters, including filing multiple appeals for the same assessment year.

What were the issues?

Whether the delay in filing the appeal should be condoned, and the maintainability of an appeal filed against an order arising from a second, infructuous appeal before the lower appellate authority.

Sheela Shaw vs I.T.O., Ward - 33(5) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH,

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

For Appellant: Shri Amit Agarwal, AR

For Respondent: Shri Sandip Mandal, Sr. DR

Hearing: 28.07.2026Pronounced: 29.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1746/KOL/2026 Assessment Year: 2017-18

Sheela Shaw Vs. ITO, Ward-33(5),Kolkata Block A-05, Flat No.6D, Brindaban Garden, 98, Christopher Road Topsia, Kolkata West Bengal-700046 [PAN: APXPS0114D] APPELLANT RESPONDENT Appellant by : Shri Amit Agarwal, AR Respondent by : Shri Sandip Mandal, Sr. DR Date of hearing : 28.07.2026 Date of Pronouncement : 29.07.2026 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 (‘Ld. CIT(A)’ for short) dated 19.06.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2017-18.

There is a delay of 253 days in filing the Appeal. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: - “1. That I am the appellant in the matter pending before the Hon'ble Income Tax Appellate Tribunal, Kolkata Bench.

ITA No.1746/KOL/2026 Sheela Shaw; A.Y: 2017-18 2. That I am a layman in matters of taxation, having no expert knowledge of tax laws and procedures, and was acting under a bona fide belief that the said accountant was ensuring full compliance with all legal requirements. 3. That I was under the bona fide belief that all necessary filings and compliance were being duly taken care of accountant and no further action was required on my part. 4. That on or about 7th April, 2026, I received call from the Income Tax Department for payment of outstanding tax demand. I came to know that a substantial demand was pending against me for AY 2017-18. 5 That immediately thereafter, I made enquiries from aforesaid accountant. Mr. Asish Mondal, who then admitted that he had failed to take requisite steps regarding my Income Tax matter for AY 2017-18. He then also admitted that he had under misconception of law filed two appeals for the same AY 2017-18 6 That from a perusal of the Income tax Portal it was noted that the appeal, which was filed on 09.03.2020 against the Assessment Order dated 07.11.2019 passed in my case for AY 2017-18, was disposed vide Appellate Order passed on 11.04.2025. The said valid first appeal was disposed on the ground of non-prosecution. The second appeal, which was the infructuous appeal and was filed on 17.08.2021, was dismissed on the ground of delay in filing of the appeal vide appellate order dated 19.06.2025. 7 That on discussions the aforesaid accountant admitted that appeal is required to be filed in the Tribunal for my matter for AY 2017-18 but he expressed his inability to prepare the necessary appeal papers. In the meantime I had made payment of Appeal fees on 11.04.2026. 8. That on or about 28th April, 2026 after making various enquiries, I was able to consult a Tax expert/consultant viz. CA Deepak Singhal, for proper handling of the matter. The said Tax expert/consultant advised me to immediately file appeals along with Petition for Condonation of Delay. 9. That the said consultant asked for papers and document which was handed to him by 1st May. 2026. The said appeal was prepared on 8th May. 2026 and the appeal is thus being filed on next working day i.e 11th May, 2026. 10. That there is a delay of 266 days in filing this appeal.

ITA No.1746/KOL/2026 Sheela Shaw; A.Y: 2017-18 11. That the delay in filing the appeal is bona fide and occurred due to circumstances beyond my control. I submit that I have a strong case on merits, and grave prejudice will be caused if the delay is not condoned. 12. That the present appeal is being filed bona fide and in the interest of justice, and it is respectfully prayed that the appeal may kindly be admitted and heard on merits. 13. That the last date for filing the appeal before the Hon'ble Income Tax Appellate Tribunal, as per the prescribed limitation period of 60 days from the date of passing of the Appellate Order dated 19.06.2025, expired on 18.08.2025. However, the present appeal has been filed thereafter, resulting in a delay of about 266 days, which is neither intentional nor deliberate but due to reasonable and sufficient cause within the meaning of Section 253(5) of the Income-tax Act, 1961. 14. On the facts and in the circumstances of the case and in the interest of justice, the Petitioner Assessee most humbly and respectfully prays that - (1) The delay of 266 days in filing the appeal may be condoned; and (ii) to pass such order (s) as may be deemed appropriate in this case. And for this act of kindness the Petitioner Assessee shall ever pray.”

The Ld. AR reiterating the averments made in the Application, sought for condoning the delay in filing the present Appeal.

The Ld. DR submitted that, there is no sufficient cause to condone the inordinate delay, thus sought for dismissal of the present appeal on delay in latches.

We have heard both the parties and perused the material. 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,

ITA No.1746/KOL/2026 Sheela Shaw; A.Y: 2017-18 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. Considering the above facts and circumstances, we condone the delay of 353 days in filing the Appeal.

As the Assessee has filed two Appeals before the Ld. CIT(A), challenging the single Assessment Order dated 17.11.2019, the present Appeal filed by the Assessee challenging the order made on the second Appeal filed by the Assessee before the Ld. CIT(A), the same cannot be maintainable. Accordingly, the Appeal in ITA No.1746/KOL/2026 is dismissed with a liberty to the Assessee to pursue the Appeal in ITA No.1747/KOL/2026.

Order pronounced on 29.07.2026. Sd/- Sd/- (RAKESH MISHRA) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.07.2026 DP, PS 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 Page | 4

SHEELA SHAW,KOLKATA vs. I.T.O., WARD - 33(5), KOLKATA

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