PROSENJIT SINGHA,WEST BENGAL vs. ITO WARD 49(1), KOLKATA

ITA No. 470/KOL/2026 (A.Y. 2020-2021) Prosenjit Singha IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 470/KOL/2026 Assessment Year: 2020-2021 Prosenjit Singha,………………………….……….…Appellant Vill. Sainpala, P.O. Kabi Bhujanga Dhar PD Basirhat, North 24-Parganas-743411, West Bengal [PAN:CAWPS8755A] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-49(1), Kolkata, Income Tax Office, Uttarayan, Kolkata-700071 Appearances by: Shri Ankit Jalan, A.R., appeared on behalf of the assessee Ms. Pampa Ray, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 10, 2026 Date of pronouncing the order: June 12, 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 27.11.2025 passed for Assessment Year 2020-2021.

ITA No. 470/KOL/2026 (A.Y. 2020-2021) Prosenjit Singha acknowledged the said delay in Form No. 35 and stated the reason, but no medical certificate, hospital record, diagnostic report, or contemporaneous treatment documentation has been provided to substantiate his claim that the appellant was prevented from filing the appeal due to serious illness. Consequently, the explanation offered does not constitute sufficient cause for condonation of the delay. The ld. CIT(Appeals) did not condone the delay and without condoning the delay dismissed the appeal of the assessee without going into merits of the case as there was no sufficient cause for condonation of the inordinate delay in filing of the appeal as well as negligent attitude on the part of the appellant by mentioning that this case is not fit for condonation of delay within the specified time limit before him in conformity with the provisions of section 249(2) of the Act. On being aggrieved, the assessee preferred an appeal before the ITAT.

2.1. The appeal is also time barred by 09 days in filing the appeal by the assessee before the ITAT. However, the assessee filed an affidavit before the ITAT on 05.02.2026 in support of condonation of delay of 09 days mentioning that due to technical nature of faceless proceedings and portal-based communication, he could not submit this appeal in time. The assessee stated that when the matter was reviewed in detail, he (the assessee) immediately contacted with his Authorized Representative and initiated steps for filing the appeal before the Tribunal and the delay in filing the appeal before the Tribunal was unintentional, and due to this reason, the limitation of time for filing of appeal was expired.

ITA No. 470/KOL/2026 (A.Y. 2020-2021) Prosenjit Singha 3. 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 ld. CIT(Appeals) as well as before the Tribunal. Therefore, I am inclined to condone the delay. Hence the delay is condoned.

ITA No. 470/KOL/2026 (A.Y. 2020-2021) Prosenjit Singha assessment order has been passed u/s. 147 read with section 144B of the Act as the assessee remained non-compliant and failed to produce any evidence or supporting documents in support of the claim to substantiate his case. The assessee was not aware of passing the assessment order and due to that, delay occurred. Considering the facts and circumstances, the delay is condoned. I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. 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.

Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 12th day of June, 2026

Copies to :(1) Prosenjit Singha, Vill. Sainpala, P.O. Kabi Bhujanga Dhar PD Basirhat, North 24-Parganas-743411, West Bengal 4

ITA No. 470/KOL/2026 (A.Y. 2020-2021) Prosenjit Singha

(2) Income Tax Officer, Ward-49(1), Kolkata, Income Tax Office, Uttarayan, Kolkata-700071 (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