What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the assessee's circumstances. It then remitted the matter back to the CIT(Appeals) to provide the assessee with an opportunity to present her documents and for a fresh decision on merits, ensuring natural justice.

The assessee filed an appeal before the ITAT with a significant delay of 931 days, citing reasons such as being a non-resident, age-related ailments, and issues with her tax practitioner. The assessee also failed to provide supporting documents for her claims before the lower authorities.

What were the issues?

Whether the delay in filing the appeal should be condoned, and whether the assessee should be granted a further opportunity to present evidence before the CIT(Appeals).

Mrs. Debjani Biswas vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

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

ITA No. 577/KOL/2026 (A.Y. 2014-2015) Mrs. Debjani Biswas IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 577/KOL/2026 Assessment Year: 2014-2015 Mrs. Debjani Biswas,………………….……….…Appellant 4, Pankajini Chatterjee Lane, P.S. Charu Market, Kolkata-700033 [PAN:BLHPB0570K] -Vs.- Income Tax Officer,………………………..…..Respondent Ward-28(1), Kolkata, 2, Gariahat Road (South), Aayakar Bhawan, Dakshin, Kolkata-700031 Appearances by: N o n e, 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, Mumbai dated 07.03.2024 passed for Assessment Year 2015-2016.

The appeal is time barred by 931 days in filing the appeal by the assessee before the ITAT. However, the assessee filed a petition

ITA No. 577/KOL/2026 (A.Y. 2014-2015) Mrs. Debjani Biswas in the form of Notary Affidavit before the ITAT on 13.02.2025 in support of condonation of delay of 931 days mentioning that being a Non-Resident Indian and an old lady suffering from various age- related ailments and unaware of the intricacies of the Income Tax Department website and not being received any of the hearing notices, she could not appear and /or attend the assessment proceedings. When she had come to know about the order passed by the ld. CIT(Appeals), she approached to the appointed Tax Practitioner to file the appeal, but she failed to get any response from him. Thereafter she contacted an Advocate on the recommendation of her nephew, who filed the appeal before the Tribunal with a delay of 931 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 931 days in filing the appeal. Hence the delay is condoned.

None appeared on behalf of the assessee at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record.

At the time of hearing before the Tribunal, it was the submission of the ld. Departmental Representative that the

ITA No. 577/KOL/2026 (A.Y. 2014-2015) Mrs. Debjani Biswas 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). Therefore, he pleaded to uphold the orders passed by the revenue authorities.

I have heard both the sides and perused the material available on record. The assessee did not furnish any documentary evidence in support of her 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 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). But now she requested to remit the matter back to the file of ld. CIT(Appeals) to decide the issue afresh and to examine these documents. 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. 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

ITA No. 577/KOL/2026 (A.Y. 2014-2015) Mrs. Debjani Biswas 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) Mrs. Debjani Biswas, 4, Pankajini Chatterjee Lane, P.S. Charu Market, Kolkata-700033 (2) Income Tax Officer, Ward-28(1), Kolkata, 2, Gariahat Road (South), Aayakar Bhawan, Dakshin, Kolkata-700031 (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 4

MRS. DEBJANI BISWAS,KOLKATA vs. ITO, WARD 28(1),, KOLKATA

What did the Tribunal hold?

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