TIRAT PACHWAI SHOP,TIRAT vs. ITO WARD-1(3)/ASANSOL, AAYKAR BHAWAN
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.167/KOL/2025
(नििाारण वर्ा / Assessment Year :2013-2014)
TIRAT PACHWAI SHOP
PO : Kalipahari,
West Bengal-713339
Vs
ITO, Ward-1(3), Asansol
PAN No. : AADFT 4483 D
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri Amit Agarwal, AR
राजस्व की ओर से /Revenue by : Shri Sanjib Kumar Paul, Sr.DR
सुनवाई की तारीख / Date of Hearing
: 22/07/2025
घोषणा की तारीख/Date of Pronouncement
: 22/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order of the ld.
Addl./JCIT(A)-8, Mumbai for the Assessment Year 2013-2014. 2. Shri Amit Agarwal, ld AR appeared on behalf of the assessee. Shri
Sanjib Kumar Paul, ld.Sr. DR appeared on behalf of the revenue.
3. It was submitted by the ld.AR that the assessee the assessment has been framed by the ld. AO without providing sufficient opportunity of being heard. In the appellate proceedings before the ld. CIT(A) there was a delay of 1396 days in filing the appeal. The assessee in this regard has filed an affidavit in regard to delay in filing the appeal before the ld. CIT(A) which reads as under :-
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It was the submission that the delay may kindly be condoned and the assessee may kindly be provided one more opportunity to represent the case before the ld. CIT(A) so that the assessee could be able to submit the required details to substantiate its case. 5. In reply, ld. Sr. DR supported the orders of the ld. AO and ld. CIT(A). 4 6. I have considered the rival submissions. A perusal of the impugned order clearly shows that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. With regard to delay, the assessee has filed condonation application before the ld. CIT(A) which has been incorporated by the ld. CIT(A) in para 5.2 of the order. However, considering the submission of the assessee and the sufficient reasons stated in the condonation application which are plausible and not found to be false, I condone the delay of 1396 days in filing the appeal before the ld. CIT(A). A further perusal of the assessment order also clearly shows that the assessee could not submit the details during the course of assessment proceedings before the AO. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT(A) for adjudicating afresh on merits after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively. 7. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 22/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 22/07/2025
Prakash Kumar Mishra, Sr.P.S.
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आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(