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Facts
The assessee filed appeals against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) for AY 2016-17. The appeal was delayed by 407 days. The Ld. AR requested that the issues be sent back to the Ld. CIT(A) for re-adjudication, arguing that written submissions had been filed.
Held
The Tribunal condoned the delay of 407 days in filing the appeal, finding a plausible reason. In the interest of justice, the issues were restored to the file of the Ld. CIT(A) for re-adjudication after granting the assessee an adequate opportunity of being heard. The appeals were allowed for statistical purposes.
Key Issues
1. Condonation of delay in filing the appeal. 2. Whether the issues should be remanded to the Ld. CIT(A) for re-adjudication considering filed written submissions.
Sections Cited
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN, JM & SHRI RAKESH MISHRA, AM
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAKESH MISHRA, AM & 768/KOL/2025 (Assessment Years: 2016-17 & 2017-18) Birbhum District Central Co- DCIT/ ACIT operative Bank Limited Circle-3, Suri Aayakar Bhawan, Head office, P.O.-Suri, Lal Kuthi para Suri, Birbhum, Vs. Dist-Birbhi, West Bengal, PIN-731101, West Bengal PIN-731101 (Appellant) (Respondent) PAN No. AAFFB8841B Assessee by : Shri S.K. Tulsiyan & Miss Mita Rizvi, ARs Revenue by : Shri Raja Sengupta, CIT DR Date of hearing: 30.10.2025 Date of pronouncement: 30.10.2025 O R D E R PER GEORGE MATHAN, JM:
These are appeals preferred by the assessee against the orders of the National Faceless Appeal Centre, Delhi [the learned CIT (A)] (hereinafter referred to as the “Ld. CIT(A)”] dated 19.12.2023 for the AY 2016-17.
Shri S.K. Tulsiyan & Miss Mita Rizvi appeared on behalf of the assessee and Raja Sengupta appeared on behalf of the revenue.
The appeal of the assessee in is time barred by 407 days. Considering the facts and circumstances of the case, we find that there is plausible reason to condone the delay and the delay of filing the appeal is hereby condoned.
The ld. AR has drawn our attention to page no.1 to 27 which is a copy of written submission filed before the ld. CIT (A). It was the prayer that the issue may be sent back to the end of ld. CIT (A) to adjudicate after hearing the assessee and consider the written submission filed.
In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 30.10.2025.