MANOJ SINGH,HOWRAH vs. ITO, WARD 40(1), , KOLKATA

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 Nos.829-832/KOL/2025
(नििाारण वर्ा / Assessment Year :2019-2020 to 2022-2023)
Manoj Singh,
406/1, G. T.Road (South)
Howrah, West Bengal-711103
Vs
ITO, Ward-40 (1), Kolkata
PAN No. : ALPPS 5330 M
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Sunil Surana, AR
राजस्व की ओर से /Revenue by : Shri Shankar Naskar, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 23/07/2025
घोषणा की तारीख/Date of Pronouncement
: 23/07/2025

आदेश / O R D E R

These are the appeals filed by the assessee against the separate orders of the ld. Addl.JCIT(A)-2, Jaipur, dated 26.03.2025 for the Assessment Year 2019-2020, 2020-2021, 2021-2022 & 2022-2023, respectively.
2. Shri Sunil Surana, ld.AR appeared on behalf of the assessee and Shri Shankar Naskar, ld. Sr.DR appeared on behalf of the revenue.
3. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals of the assessee without condoning the delay. It was the submission that the assessee was pursuing alternative remedy by filing rectification application u/s.154 of the Act before the AO and the same has not been disposed off by the ld.AO, therefore, the assessee could not file the appeals before the ld. CIT(A) within the prescribed time limit. It was the submission that during the pendency of the rectification application the assessee opted to file appeals against the ITA Nos.829-832/KOL/2025

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intimation issued u/s.143(1) of the Act before the ld.CIT(A). It was submitted that the delay may kindly be condoned and the assessee may kindly be given one more opportunity to substantiate his case before the ld.CIT(A).
4. In reply, ld Sr. DR vehemently supported the orders of the Assessing
Officer and ld. CIT(A).
5. I have considered the rival submissions. A perusal of the impugned order shows that the ld.CIT(A) has dismissed the appeals of the assessee on account of delay. A further perusal of the order of the ld.CIT(A), shows that the assessee has explained before the ld.CIT(A) with reasons for delay. It is noticed that the assessee has opted alternative remedy in the form of application u/s.154 of the Act and the same has not been disposed off by the Assessing Officer, which is a reasonable cause for delay in filing the appeals before the ld. CIT(A). Accordingly, the delay in filing the appeals before the ld.CIT(A) is condoned and so as to grant the assessee one more opportunity to substantiate its case, the issues in this appeals are restored to the file of the ld. CIT(A) for readjudication afresh on merits after granting the assessee adequate opportunity of being heard.
6. In the result, all the appeals of the assessee are partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 23/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 23/07/2025
Prakash Kumar Mishra, Sr.P.S.

ITA Nos.829-832/KOL/2025

आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशािुसार/ BY ORDER,

(