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Facts
For A.Y. 2017-18, the assessee filed a return of income which was selected for scrutiny. Despite a notice under Section 143(2), the assessee provided no response or documents, leading to an assessment with an addition of ₹5,240,703 as undisclosed sale. The CIT(A) subsequently dismissed the assessee's appeal due to lack of submissions.
Held
The Tribunal condoned the delay of 474 days in filing the appeal, finding the reasons genuine. The Ld. AR prayed for the appeal to be remitted back to the Assessing Officer for fresh consideration, which the Ld. DR did not object to. The Tribunal restored the appeal to the file of the AO, directing the assessee to provide all documentary evidence for fresh consideration.
Key Issues
Whether the delay in filing the appeal should be condoned, and whether the case should be remitted back to the Assessing Officer for fresh consideration to allow the assessee an opportunity to present their case.
Sections Cited
250, 143(2)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
(Assessment Year: 2017-18) Goutam Saha ITO, Ward-41(1), Nadia Khudiram Basu Road, Anantahari Mitra Road, Shaktinagar, nadia-741102, nadierpara, nadia, Krishna Vs. West Bengal Nagar, West Bengal-741101 (Respondent) (Appellant) PAN No. BLYPS3149C Assessee by : Shri Manish Tiwari, AR Revenue by : Shri Somnath Das Biswas, DR Date of hearing: 08.07.2025 Date of pronouncement: 18.07.2025 O R D E R Per Pradip Kumar Choubey, JM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 15.11.2023 for A.Y. 2017-18.
It appears from the report of the registry that the appeal has been filed after a delay of 474 days for this the assessee has filed condonation petition, which are as follows-
“AFFIDAVIT I Gautam Saha son of Tarani Kumar Saha residing at Khudiram Bose Road Saktinagar, Krishnanagar-741102 and aged about 46 years do hereby solemnly affirm on oath and declare as follows: - 1.) That the order under section 250 of Income Tax Act 1961 was passed on 15.11.2023 for assessment year 2017-18. Accordingly, the due date for filing of appeal before the Hon'ble ITAT, Kolkata was 29.01.2024. But due to following reasons the preparation and filing of appeal was delayed and the appeal was not filed within the due date. 1
The brief facts of the case of the assessee is that for the A.Y. 2017-18, the assessee filed the return of income of ₹6,07,470/-. The case of the assessee was selected for scrutiny. Notice u/s 143(2) of the Act was
Being aggrieved and dissatisfied, the assessee has preferred the appeal before us.
The ld. AR instead of arguing into the merit of the case has only prayed that the appeal of the assessee is remitted back to the file of the ld. AO for fresh consideration by affording reasonable opportunity to the assessee to place all the materials and the documents before the ld. AO.
Contrary to that, the ld. Dr did not raise any objection in remitting the appeal of the assessee to the file of the ld. AO.
Upon hearing the submissions of the counsel of the respected parties, we have perused the order of the ld. lower authorities and find that the assessment was done in absence of the assessee. The ld. CIT (A) has also dismissed the appeal of the assessee when there was no submission filed by the assessee nor assessee filed any documentary evidences to explain the satisfaction to claim the relief. The prayer of the assessee is that assessee has to give an opportunity to place his case before the ld. AO. Keeping in view the submission made by the assessee, considering the order passed by the ld. lower authorities and for the interest of justice, we are inclined to restore the appeal of the
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 18.07.2025.