MOHD WASIM ASGAR ANSARI,BURDWAN vs. ITO WARD 1(1) ASANSOL, ASANSOL

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ITA 2320/KOL/2026Status: DisposedITAT Kolkata31 August 2026AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 152 days, considering the reasons provided and the liberal approach to condoning delays with sufficient cause. The matter was remanded to the CIT(A) for a decision on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 152 days, citing COVID-19 and engagement in filing time-barred returns as reasons. The CIT(A) dismissed the appeal due to this delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained and should be condoned. The primary issue was the CIT(A)'s dismissal of the appeal solely on grounds of delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI GOPALAN GURUSAMY

For Respondent: Shri Manab Adak, Sr. DR
Hearing: 31.08.2026Pronounced: 31.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI GOPALAN GURUSAMY, ACCOUNTANT MEMBER ITA No.2320/KOL/2026 Assessment Year: 2016-17

Mohd Wasim Asgar Ansari Vs. ITO, Ward-1(1), Asansol Azar Nagar Burnpur Asansol Burdwan, West Bengal-713325 [PAN: BMKPA6640R] APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Manab Adak, Sr. DR Date of hearing : 31.08.2026 Date of Pronouncement : 31.08.2026 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 28.04.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2016-17.

2.

Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 22.03.2022 by making certain additions. Aggrieved by the Assessment Order dated 22.03.2022, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide Order dated 28.04.2026, dismissed the Appeal of the

ITA No.2320/Kol/2026 Mohd Wasim Asgar Ansari; A.Y: 2016-17 Assessee on delay in latches. As against the order of the Ld. CIT(A) dated 28.04.2026, Assessee filed the present Appeal.

3.

None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.

4.

The Ld. Departmental Representative vehemently submitted that there was no sufficient cause to condone the inordinate delay of 152 days in filing the Appeal before the Ld. CIT(A), therefore, the Ld. CIT(A) has rightly dismissed the first Appeal of the Assessee on delay in latches.

5.

We have heard the Ld. DR and perused the material available on record. Aggrieved by the Assessment Order dated 22.03.2022, Assessee preferred Appeal before the Ld. CIT(A) with a delay of 152 days. The Assessee in order to condone the delay before the Ld. CIT(A) in filing the appeal assigned following reasons in the Form-35 and the relevant extract of condonation of delay is reproduced as under:-

“Due to pandemic COVID-19 and also the Ld. AR of the Assessee was engaged in filing time barred returns” However, the Ld. CIT(A) has not condoned the delay and dismissed the above Appeals.

ITA No.2320/Kol/2026 Mohd Wasim Asgar Ansari; A.Y: 2016-17 6. It is expected from the Assessee to file the Appeal on time, if the cause for delay is bona- fide and beyond the control of the Assessee, the same can be construed as sufficient cause. 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. Considering the above facts and circumstances, we condone the delay of 152 days in filing the first Appeal before the Ld. CIT(A) and remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

7.

In the result, Appeal of the Assessee is partly allowed for statistical purposes.

Order pronounced on 31.08.2026.

Sd/- Sd/- (GOPALAN GURUSAMY) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31.08.2026 DP, PS

ITA No.2320/Kol/2026 Mohd Wasim Asgar Ansari; A.Y: 2016-17 Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

DEPUTY REGISTRAR KOLKATA BENCHES, KOLKATA

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