SAYED SOFICK ALI,KOLKATA vs. ITO, WARD 3(3), MALDA

ITA 1012/KOL/2023Status: DisposedITAT Kolkata25 July 2025AY 2014-15Bench: Shri Duvvuru RL Reddy (Vice President)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed the substantial delay in filing the appeal and the complete absence of a condonation petition. Finding no sufficient reason to condone the delay, the Tribunal held that the appeal was not maintainable in the eyes of law and accordingly dismissed it in limine.

What were the facts?

The assessee filed an appeal against the order of the ld. Commissioner of Income Tax (Appeals) for Assessment Year 2014-2015. The appeal was filed with a significant delay of 1594 days, and the assessee failed to file a condonation petition despite being given opportunities and receiving a defect memo. Furthermore, there was no representation from the assessee for the last two hearings.

What were the issues?

Whether an appeal filed with a substantial delay of 1594 days, without a condonation petition, is maintainable before the Income Tax Appellate Tribunal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

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

Assessment Year: 2014-2015 Sayed Sofick Ali,……………………………..………Appellant C/o. S.N. Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No. 203, Off Hare Street, Kolkata-700001 [PAN:APPPA1273F] -Vs.- Income Tax Officer,……………………………..Respondent Ward-3(3), Malda, Income Tax Office, First Floor, Netaji Commercial Market, P.O. & P.S. Malda, Dist. Malda-732101, W.B. Appearances by: N o n e, appeared on behalf of the assessee Shri Abhijit Adhikary, Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: May 05, 2025 Date of pronouncing the order: July 25, 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), Jalpaiguri dated 12.03.2019 passed for Assessment Year 2014- 2015.

(A.Y. 2014-2015) Sayed Sofick Ali 2. The appeal is time barred by 1594 days in filing the appeal before the Tribunal. The assessee did not file the condonation petition for condoning the delay even inspite of receipt of the defect memo. This Tribunal has given sufficient opportunities to the assessee to file condonation petition but there was no representation for last two hearings. It was the submission of the ld. Departmental Representative that the assessee has not shown any interest to prosecute this appeal and he pleaded to dismiss the appeal filed by the assessee.

Considering the facts and circumstances of the case, since there is no condonation petition, to condone the huge day of 1594 days, I am of the considered view that there is no sufficient reason to condone the delay. Hence this appeal is not maintainable in the eyes of law, hence dismissed in limine.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 25/07/2025.

Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 25th day of July, 2025 Copies to :(1) Sayed Sofick Ali, C/o. S.N. Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No. 203, Off Hare Street, Kolkata-700001 (A.Y. 2014-2015) Sayed Sofick Ali (2) Income Tax Officer, Ward-3(3), Malda, Income Tax Office, First Floor, Netaji Commercial Market, P.O. & P.S. Malda, Dist. Malda-732101, W.B.

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