What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. In the interest of justice, the issues were restored to the CIT(A) for re-adjudication after providing the assessee with an adequate opportunity to be heard.

The assessee filed an appeal with a significant delay of 435 days. The CIT(A) had passed an ex parte order as the assessee failed to provide relevant details to the lower authorities.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex parte order passed by the CIT(A) should be set aside for re-adjudication.

Suvasis Chatterjee, Rbsc Sinha… vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

Hearing: 06/05/2026Pronounced: 06/05/2026

आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order of the ADDL/JCIT(A)-1, Surat [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Asansol/10318/2019-20 dated 26.04.2024. 2. Shri P. J. Bhide, CA represented on behalf of the assessee and Shri Kallol Mistry, Sr. DR, Sr. DR represented on behalf of the revenue.

The appeal filed by the assessee is with a delay of 435 days. The assessee has filed a condonation petition which is further supported by an affidavit duly filed by the assessee. The reasons in the affidavit are plausible and reasonable. Consequently, the delay in filing the

2 ITANo.2065/Kol/2025 appeal is hereby condoned and we proceed to dispose off the appeal on merits. 4. A perusal of the facts in the present appeal shows that the order of the ld. CIT(A) is an ex parte order and the assessee failed to provide relevant details before the lower authorities. This being so, in the interest of justice, the issues in the appeal are restored to the file of the ld. CIT(A) for re-adjudication after granting adequate opportunity of being heard to the assessee. The assessee is directed to positively cooperate during the set aside proceedings. 5. In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced in the open court on 06/05/2026.

Sd/- (GEORGE MATHAN) न्यधनयक सदस्य / JUDICIAL MEMBER Dated 06/05/2026 RS आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), आयकर आयुक्त / CIT 4. 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file.

3 ITANo.2065/Kol/2025 सत्यापपत प्रतत //True Copy//

आदेशधिुसधर/ BY ORDER,

(Assistant Registrar) Income Tax Appellate Tribunal, Kolkata

SUVASIS CHATTERJEE,RBSC SINHA STREET vs. INCOME TAX OFFICER, PURULIA

What did the Tribunal hold?

What were the facts?

What were the issues?

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