ABHIJIT DAS,SOUTH TWENTY FOUR PARGANAS vs. ITO, WARD - 26(3),, KOLKATA

The appeal is time barred by 401 days in filing the appeal by the assessee. However, the assessee filed an affidavit dated 04.12. 2024 in support of condonation petition dated 02.12.2024 saying that due to his severe cardiological and respiratory ailments for the past one and half years or even more, he was not aware of any notices of hearing and the order passed by the ld. CIT(Appeals). When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 401 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay.

Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, I am inclined to condone the delay of 401 days. Hence the delay is condoned.

The contention of the ld. Counsel for the assessee is that the ld. CIT(Appeals) dismissed the appeal of the assessee ex-parte without going into the merit of the case. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals) due to his severe illness.

On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to appear before the ld. CIT(Appeals). Therefore, the ld. CIT(Appeals) has no other option Abhijit Das except dismissing the appeal and he pleaded to uphold the order passed by the ld. CIT(Appeals).

I have heard both the sides and perused the material available on record. The ld. Counsel for the assessee filed an affidavit in support of his condonation petition mentioning the reasons for delay in filing the appeal before the ITAT. Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, I remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 22/07/2025. (Duvvuru RL Reddy) Vice-President (KZ)