MADAPPA FAMILY TRUST,KOLKATA vs. ITO, WARD 33(2), , KOLKATA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Madappa Family Trust 36 Lala Lajpat Rai Sarani Bhawanipur Kolkata-700020 West Bengal Vs. ITO, Ward 33(2), 10, Sir William Jones Sarani, Middleton Row, park Street Area, Kolkata-700071 West Bengal (Appellant) (Respondent) PAN No. AAETM9550F
Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 13.03.2025 for the AY 2023-24. 02. At the outset, we observe that the appeal has been decided by the ld. CIT (A) by not condoning the delay in filing the appeal of 207 days. The assessee was seeking the condonation of delay on the ground that due to professional misunderstanding on the part of the accountant of the assessee, the appeal could not be filed within the time. In our opinion, the justice cannot be denied on the technical reasons as has been held by the Hon'ble Apex Court in the case of Singh vs. Mst. Katiji And Ors. (1987) 2 SCC 107 (SC), that substantial justice must prevail on the technicalities. Therefore, considering the reason cited before the ld. CIT (A), we condone the delay. Since, the appeal has Madappa Family Trust; A.Y. 2023-24
been dismissed as ex-parte, without deciding the same on merit which is apparently in violation of provision of Section 250(6) of the Act, therefore, we are inclined to restore this appeal of the ld. CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee.
03. 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)
(RAJESH KUMAR)
(VICE PRESIDENT)
(ACCOUNTANT MEMBER)
Kolkata, Dated. 22.07.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//
Sr. Private Secretary/ Asst.