PRADIP DUTTA,DURGAPUR vs. WARD 1(3), DURGAPUR, DURGAPUR
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.435/KOL/2025
(नििाारण वर्ा / Assessment Year :2017-2018)
Pradip Dutta
Gurudwara Road, Benachity,
West Bengal
Vs
ITO, Ward-1(3), Durgapur
PAN No. :AFYPD 8532 R
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : None
राजस्व की ओर से /Revenue by : Shri Mrinmay Basak, Sr.DR
सुनवाई की तारीख / Date of Hearing
: 08/07/2025
घोषणा की तारीख/Date of Pronouncement
: 08/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order of the ld
CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 28.12.2023, passed for the assessment year 2017-2018. 2. None appeared on behalf of the assessee and Shri Mrinmay Basak, ld.Sr. DR appeared on behalf of the revenue.
3. The appeal has been filed on 27.02.2025. The appeal is time barred by 364 days. The assessee has filed condonation petition mentioning that he was unwell and was having certain medical emergencies. As the assessee has filed condonation petition and the reasons provided by the assessee are found to be plausible, therefore, the delay of 364 days in filing the appeal is hereby condoned and the appeal is admitted for hearing.
4. As it is noticed that the assessee has not represented before the ld.
CIT(A). Even the assessee has not cooperated in the assessment proceedings before the Assessing Officer. In such circumstances, in the 2
interest of justice, I restore the issues to the file of Id. CIT(A) for readjudicating the issues afresh on merits after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the ld. CIT(A) in the readjudication proceedings, positively.
5. In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 08/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 08/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(