What did the Tribunal hold?

The Tribunal condoned the delays in filing the appeals before the CIT(A) in the interest of justice. The matters were restored to the CIT(A) for adjudication on merits after granting the assessee an opportunity to be heard.

The assessee filed appeals before the CIT(A) which were dismissed due to significant delays of 1200 and 1019 days. The assessee provided reasons and affidavits explaining these delays.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals solely on grounds of delay without considering the merits, and whether the delays should be condoned to allow for a hearing on the merits.

M K Kandoi & Sons HUF vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “C” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri B. K. Agrawal, AR

For Respondent: Shri Pradip Dung Dung, Sr. DR

Hearing: 02.07.2026Pronounced: 02.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.3272 & 3273/Kol/2025 Assessment Years: 2013-14

M. K. Kandoi & Sons HUF ITO, Ward-36(1), Kolkata

1, R. N Mukherjee Road, 2nd Vs Floor, Room no.210, Kolkata- 1. (PAN: AAFHM9884B) (Appellant) (Respondent)

Assessee by : Shri B. K. Agrawal, AR Revenue by : Shri Pradip Dung Dung, Sr. DR Date of Hearing : 02.07.2026 Date of Pronouncement : 02.07.2026

ORDER Per George Mathan, JM: These are two appeals filed by the assessees against the separate orders of the National Faceless Appeal Centre, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2012-13/10516522 and in appeal no. NFAC/2012-13/10516525 both dated 31.10.2025 for the assessment year 2013-14 respectively.

Shri B. K. Agarwal, AR represented on behalf of the assessee and Shri Pradip Dung Dung, Sr. DR represented on behalf of the revenue.

ITA Nos.3272 & 3273/Kol/2025 3. A perusal of the facts in the present case clearly shows that the ld. CIT(A) has dismissed both the appeals on account of delays of 1200 and 1019 days. The assessee has filed affidavits in respect of each of the said delays and also stated reasons for the delays in respective Form 35. It is settled principle that the principles of natural justice cannot be sacrificed in tax proceedings denying taxpayer’s right to be heard on merits solely due to procedural lapses and when merits and technicalities pitted against each other, then merit alone deserves to be prevailed. This being so, in the interest of justice, the delays in filing the appeals before the ld. CIT(A) are condoned and the issues in both the appeals are restored to the file of the ld. CIT(A) for adjudication on merits after granting adequate opportunity of being heard to the assessee.

In the result, the appeals of the assessee are partly allowed for statistical purposes.

Order pronounced in the open court on 02/07/2026.

Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 02/07/2026 RS Copy of the order forwarded to: 1. Appellant - 2. Respondent – 3. CIT(A)- 4. CIT- ,

ITA Nos.3272 & 3273/Kol/2025 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

M K KANDOI & SONS HUF,KOLKATA vs. ITO, WARD 36(1),, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments