SUNIL BHAGAT,,KALIMPONG vs. I.T.O., WARD - 3(1),, GANGTOK
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM Sunil Bhagat Rangpo bazar, P.O. Rangpo, Kalimpong, Darjeeling-734301 Sikkim, West Bengal Vs. ITO, Ward 3(1), Gangtok White Hall, Bhanu path Rd, Arithang, Gangtok, Sikkim- 737101, Sikkim, West Bengal (Appellant) (Respondent) PAN No. BKBPB4541H
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 17.06.2025 for the AY 2018-19. 02. At the outset, the ld. Counsel for the assessee submitted that the learned CIT (A) dismissed the appeal of the assessee by not condoning the delay of 13 days on the ground that no sufficient cause was demonstrated by the assessee for late filing of the appeal.
Therefore, the assessee prayed that the delay of 13 days may be condoned and appeal of the assessee may kindly be restored to the file of the learned CIT (A) for fresh adjudication.
Sunil Bhagat; A.Y. 2018-19
The learned DR on the other hand left the issue to the wi om of the Bench. 04. After hearing the rival contentions and perusing the materials available on record, we find that the learned CIT (A) has not condoned the delay of 13 days for late filing of the appeal for the reason that the delay has no bonafide and genuineness reason. We have gone through the reasons attributable to late filing of appeal and found that the reasons are bonafide and genuine and accordingly, we condone the delay of 13 days. In the same breath, we restore the appeal to the file of the learned CIT (A) to decide the appeal on merit after affording a reasonable opportunity of hearing to the assessee. 05. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 15.10.2025. (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER)
Kolkata, Dated: 15.10.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.