MOHAMMED SAJID KHAN,KOLKATA vs. I.T.O., WARD - 40(1), KOLKATA

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ITA 2442/KOL/2024Status: DisposedITAT Kolkata18 July 2025AY 2015-2016Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)5 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the minor delay in filing the appeal, accepting the assessee's illness as a reasonable cause. It set aside the ex-parte order of the CIT(A) and remitted the case back for fresh adjudication. The CIT(A) was directed to provide the assessee with an opportunity of being heard and to consider any further evidence under Rule 46A of the Income Tax Rules, 1962.

What were the facts?

The assessee deposited ₹1.84 crore in a bank account during FY 2014-15 but did not file an income return. The Assessing Officer initiated reassessment under Section 147, adding the cash as unexplained income, which led to an assessment of ₹1.87 crore. The CIT(A) subsequently dismissed the assessee's appeal for non-prosecution, which the assessee attributed to serious illness.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the assessee's illness, and whether the CIT(A)'s ex-parte dismissal for non-prosecution should be set aside to allow the assessee a fresh opportunity to present its case regarding the unexplained cash deposits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250,Section 142(1),Section 148,Section 143(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

order

: 18-July-2025 ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

1.

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2015-16 dated 28.08.2024, which has been passed against the assessment order u/s 147 r.w.s. 144B of the Act, dated 03.05.2023.

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