RICHA PATHAK,HOOGHLY vs. ITO, WARD-23(1), HOOGHLY
आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
आयकर अपील सं/ITA No.211/KOL/2025
(नििाारण वर्ा / Assessment Year : 2018-2019)
Richa Pathak,
A-10, Flat No.508, Subhash Nagar
Housing, Prabasnagar, S.O.Hooghly
West Bengal-712249
Vs
ITO, Ward-23(1), Hooghly
PAN No. : BCVPS 0790 P
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Parnesh Sarkar, Advocate
राजस्व की ओर से /Revenue by : Shri Somnath Das Biswas, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 07/08/2025
घोषणा की तारीख/Date of Pronouncement
: 07/08/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order dated
29.11.2024 passed by the ld. CIT(A), National Faceless Appeal Centre
(NFAC), Delhi for the assessment year 2018-2019
2. Shri Parnesh Sarkar, ld.AR appeared on behalf of the assessee and Shri Somnath Das Biswas, ld. Sr. DR appeared on behalf of the revenue.
3. It was the submission of the ld.AR that the ld. CIT(A) has passed the impugned order ex-parte dismissing the appeal of the assessee on account of delay without affording sufficient opportunity of being heard to the assessee. It was the prayer of the ld. AR that if one more opportunity is granted the assessee would be able to substantiate its case before the ld.
CIT(A).
4. In reply, ld. Sr.DR vehemently relied on the orders of the authorities below.
2
5. I have considered the rival submissions. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. Ld. AR explained the delay occurred in filing the appeal before the ld. CIT(A) with the reasons which are found to be plausible and reasonable also. In the interest of justice, I condone the delay
522 days in filing the appeal before the ld. CIT(A) and the matter in this appeal are restored to the file of the ld. CIT(A) to decide the issues afresh after affording adequate opportunity of being heard to the assessee. The assessee is directed to cooperate with the ld. CIT(A) in the readjudication proceedings positively.
6. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 07/08/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 07/08/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(