What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, considering the principle of natural justice, remitted the matter back to the CIT(Appeals) for a fresh examination of the documents. The assessee was cautioned to cooperate with the proceedings.

The assessee's appeal before the ITAT was filed with a delay of 322 days, attributed to the negligence of the previous tax consultant. The assessee sought condonation of this delay, which was granted by the Tribunal.

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 evidence before the CIT(Appeals).

Amit Kumar Mahansaria vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

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

ITA No. 550/KOL/2026 (A.Y. 2012-2013) Amit Kumar Mahansaria IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 550/KOL/2026 Assessment Year: 2012-2013 Amit Kumar Mahansaria,………..……….…Appellant 426, Centre Point, H.B. Sarani, Kolkata-700001 [PAN:ADVPM4375Q] -Vs.- Income Tax Officer,………………………..…..Respondent Ward-29(1), Kolkata, 2, Gariahat Road (South), Aayakar Bhawan, Dakshin, Kolkata-700068 Appearances by: Shri Manish Tiwary, 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. Additional/ Joint Commissioner of Income Tax (Appeals)-2, Chandigarh dated 21.01.2025 passed for Assessment Year 2012-2013.

The appeal is time barred by 322 days in filing the appeal by the assessee before the ITAT. However, the assessee filed a petition

ITA No. 550/KOL/2026 (A.Y. 2012-2013) Amit Kumar Mahansaria as well as an affidavit before the ITAT on 11.02.2026 in support of condonation of delay of 322 days mentioning that due to laziness of the appointed tax consultant, who was looking after the income tax matters and right to access to income tax portal of assessee and also unaware of the intricacies of the Income Tax Department website and not being received any communication from income tax portal, she failed to get any development of appeal proceedings. Thereafter the assessee contacted a new tax consultant and he informed the order passed by the ld. CIT(Appeals) and the tax consultant suggested him for filing appeal before the Tribunal and for this the newly appointed Tax Consultant took few days’ time to study the papers and documents and filed appeal before the Tribunal with a delay of 322 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 322 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. CIT(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 prayed before the Bench to set aside the order passed by the ld. CIT(Appeals).

ITA No. 550/KOL/2026 (A.Y. 2012-2013) Amit Kumar Mahansaria

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 him before the ld. Assessing Officer as well as ld. CIT(Appeals). The ld. D.R. pleaded that inspite of sufficient opportunities provided to substantiate his case, the assessee did not produce any supporting documents in support of his claim. Therefore, he pleaded to uphold the orders passed by the ld. CIT(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 his claim before the ld. Assessing Officer. The ld. CIT(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. CIT(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 assessee was not in a position to file some of the evidences before the ld. CIT(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 remit the matter back to the file of ld. CIT(Appeals) to decide the issue afresh and to examine these

ITA No. 550/KOL/2026 (A.Y. 2012-2013) Amit Kumar Mahansaria documents. Therefore, I remit the matter back to the file of ld. CIT(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. CIT(Appeals) failing which the Ld. CIT(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 12/06/2026.

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

Copies to :(1) Amit Kumar Mahansaria, 426, Centre Point, H.B. Sarani, Kolkata-700001 (2) Income Tax Officer, Ward-29(1), Kolkata, 2, Gariahat Road (South), Aayakar Bhawan, Dakshin, Kolkata-700068 (3) Addl./JCIT(A)-2, Chandigarh;

ITA No. 550/KOL/2026 (A.Y. 2012-2013) Amit Kumar Mahansaria (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order

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

AMIT KUMAR MAHANSARIA,KOLKATA vs. ITO, WARD 29(1),, KOLKATA

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