RAJU SAHA,BARASAT, TWENTY FOUR PARGANAS NORTH vs. DCIT/ACIT, CIRCLE - 61,, KOLKATA

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ITA 2056/KOL/2025Status: DisposedITAT Kolkata13 November 2025AY 2018-2019Bench: Shri Duvvuru RL Reddy (Vice President)5 pages

AI SummaryRemanded

Facts

The assessee, a salaried employee, made substantial financial transactions and the Assessing Officer initiated reassessment proceedings under Section 148 for AY 2018-19, alleging escaped assessment. Despite notices under Sections 148A(b), 142(1), and 144, the assessee failed to comply, leading to additions to income. The assessee's appeal to the CIT(A), though filed with a delay which was condoned by the CIT(A), was ultimately dismissed *in limine* on grounds of not filing within the prescribed time.

Held

The Income Tax Appellate Tribunal (ITAT) condoned the delay in filing the appeal. It noted that the Assessing Officer had not provided reasons for the disallowance and, to ensure natural justice, remitted the matter back to the Assessing Officer. The AO was directed to examine the details filed by the assessee and pass a speaking order, with a caution to the assessee to cooperate.

Key Issues

Whether the CIT(A) erred in dismissing the appeal *in limine* despite previously condoning the delay; whether the reassessment proceedings by the AO were conducted in accordance with natural justice in the absence of assessee's compliance; and the necessity of remitting the case for a fresh examination on merits.

Sections Cited

148A(b), 148, 148A(d), 142(1), 144, 147, 10, 80C, 192, 270A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

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

Appearances by: Sonam Bajoria, A.R., appeared on behalf of the assessee Shri Manas Mondal, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: November 10, 2025 Date of pronouncing the order: November 13, 2025 O R D E R

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 07.08.2025 passed for Assessment Year 2018-2019.

(A.Y. 2018-2019) Raju Saha 2. The appeal is time barred by 301 days in filing the appeal by the assessee before the ld. CIT(Appeals). However, the assessee did not file affidavit/condonation petition and not able to demonstrate that sufficient cause existed for non-filing the appeal within due time. There is also no merit in the reasons mentioned in Form No. 35 of appeal for condonation of delay. Considering the overall facts and circumstances of the case, I am inclined to condone the delay of 301 days in filing appeal before the ld. CIT(Appeals). Hence the delay is condoned.

Facts in brief are that the appellant-assessee made substantial financial transactions in the form of receipt of salary income i.e. amounting to Rs.63,81,187/- received from Reliance Telecom Ltd., Ticker Plant Ltd., Vodafone Mobuile Ltd. and Dishnet Wireless Ltd., which is above the basic exemption chargeable to tax as salaried employee. On the basis of above information, notice under section 148A(b) of the Income Tax Act with prior approval of ld. PCIT-18, Kolkata, issued to the assessee along with the relevant information on 20.03.2022 requesting to show-cause as to why notice under section 148 should not be issued to him. In response, the assessee did not file any submission. It is clear that the assessee failed to disclose the material or fact fully and truly necessary for assessment of the relevant assessment year. There was a tangible material on record that the income of the assessee to the tune of Rs.63,81,137/- for AY 2018-19 has escaped assessment within the meaning of section 147 of the Income Tax Act. Accordingly notice under section 148 of the Act was issued to the assesssee after issuance of order under section 148A(d) of the (A.Y. 2018-2019) Raju Saha Act with the prior approval of the specified authority, but the assessee did not make any compliance. As the assessee did not furnish any information, the assessee was again requested to furnish the requisite information by way of issuance of another notice under section 142(1) of the Act dated 16.01.2023, But the assessee failed to furnish the details as called for. Finally show- cause notice under section 144 of the Act was issued to the assessee, but the assessee failed to furnish any response. As per Form 16 filed by the assessee, gross salary of the assessee during FY 2017-18 is Rs.218,07,893/-. The assessee has been allowed exemption of Rs.2,34,913/- and Rs.3,00,000/- u/s. 10 on account of HRA and Leave Salary exemption respectively. Further an amount of Rs.1,07,445/- has been reduced u/s 80C on account of EPF contribution and net taxable income determined at Rs.21,63,740/- on which TDS of Rs.4,75,471/-. Further as per Form 26AS, it is seen that the asessee received an amount of Rs.1,08,447/- and Rs.8,11,180/- from M/s. Reliance Telecom Ltd. employees’ superannuation scheme and Tickerplant Ltd. on which TDS of Rs.26,410/- and Rs.64,528/- has been deducted u/s 192 of the Act. As per annual summary of the assessee, the assessee received an amount of Rs.1,08,447/- and Rs.8,11,180/-, which is taxable amount of current employer. Since the assessee did not furnish any reply to the queries as called from time to time, the ld. Assessing Officer added Rs.30,83,367/- to the total income of the assssee and penalty proceedings u/s 270A of the Income Tax Act were initiated for under-reporting of income to the tune of Rs.30,83,367/-.