What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging that the assessee was prevented from filing on time. The matter was remitted back to the CIT(Appeals) to provide one more opportunity to the assessee to present evidence and decide the issue afresh.

The assessee's appeal before the ITAT was delayed by 90 days due to issues with accessing the income tax portal. The CIT(Appeals) had dismissed the assessee's appeal ex-parte without considering the merits of the case, citing non-compliance and lack of supporting documents.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the assessee should be granted another opportunity to present evidence before the CIT(Appeals).

Sahida Laskar, Kolkata vs ITO | s.250 | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA

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

Per Duvvuru RL Reddy, Vice-President (KZ):- 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 2017-2018.

ITA No. 1826/KOL/2026 (A.Y. 2017-2018) Sahida Laskar 2. The appeal is time barred by 90 days in filing the appeal by the assessee before the ITAT. However, Mrs. Sahida Laskar, wife of Abdul Hakim filed a Declaration before the ITAT on 16.05.2026 in support of condonation of delay of 90 days mentioning that the income tax portal was never accessed to and as a result of which the notices issued under section 250 of the Act remained uncompiled with and after getting the information of passing ld. CIT(Appeals)’s order, contacted ld. Counsel to access the income tax e-filing portal to take steps for filing the necessary appeal, therefore, they failed to file appeal in time. It is also stated in the declaration that the delay is neither willful, deliberate nor intentional but solely on account of circumstances beyond her control and ultimately filed appeal before the Tribunal with a delay of 90 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, we are of the view that the assessee was prevented in filing the appeal within the stipulated time before the Tribunal. Therefore, we are inclined to condone the delay of 90 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. 1826/KOL/2026 (A.Y. 2017-2018) Sahida Laskar

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 her before the ld. Assessing Officer as well as ld. CIT(Appeals). The ld. D.R. pleaded that inspite of sufficient opportunities provided to substantiate her case, the assessee did not produce any supporting documents in support of her claim. However, no compliance was made by the appellant-assessee during the entire appellate proceedings and it shows that the assessee is not interested to pursue this appeal and also avoided filing submission in support of her grounds of appeal. Therefore, he pleaded to uphold the order passed by the ld. CIT(Appeals).

We 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 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, we 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

ITA No. 1826/KOL/2026 (A.Y. 2017-2018) Sahida Laskar justice, we are of the view that it is a fit case to provide one more opportunity to the assessee and to remit the matter back to the file of ld. CIT(Appeals) for deciding the issue afresh and to examine these documents. Therefore, we 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, we 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 27/08/2026.

Sd/- Sd/- (Rajesh Kumar) (Duvvuru RL Reddy) Accountant Member Vice-President (KZ) Kolkata, the 27th day of August, 2026

Copies to :(1) Sahida Laskar, V-168, Karbala Road, Metiabruz, Kolkata-700018

ITA No. 1826/KOL/2026 (A.Y. 2017-2018) Sahida Laskar (2) Income Tax Officer, Ward-26(3), Kolkata, 169, A.J.C. Bose Road, Bamboo Villa, Kolkata-700014 (3) CIT(A), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order

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

SAHIDA LASKAR,KOLKATA vs. ITO, WARD 26(3), KOLKATA,, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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