SOUMYA PAUL,KOLKATA vs. ITO, WARD 37(1), , KOLKATA
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
Soumya Paul,
39, Smila Street, Kolkata
Vs ITO, Ward-37(1), Kolkata
PAN No. :AMHPP 3330 P
(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
:
07/07/2025
घोषणा की तारीख/Date of Pronouncement
:
07/07/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order dated
06.03.2025, passed by the CIT(A), National Faceless Appeal Centre
(NFAC), Delhi, for the assessment year 2013-2014. 2. None appeared on behalf of the assessee and Shri Mrinmay Basak, ld. Sr. DR appeared on behalf of the revenue.
3. It was submitted by the ld. Sr. DR that the assessee was unable to produce any details either before the Assessing Officer during the course of assessment proceedings or before the ld.CIT(A) in the appellate proceedings. It was also submitted by ld. Sr. DR that he supports the orders of the ld. CIT(A) and the ld. AO.
4. A perusal of impugned order passed by the Id. CIT(A), shows that the assessee has neither cooperated in the assessment proceedings nor in the appellate proceedings. A further perusal of the impugned order shows that the ld.CIT(A) has dismissed the appeal of the assessee on ITANo.961/KOL/2025
2
account of delay, whereas the assessee before the ld. CIT(A) has stated that the assessment order served on the assessee after a period of 164
days and therefore, the assessee could not file the appeal with the prescribed time limit. In such circumstances, in the interest of justice, I condone the delay of 164 days in filing the appeal before the ld. CIT(A) and restore the issues to the file of Id. CIT(A) for readjudicating the issues 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 pronounced in the open Court on 07/07/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 07/07/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(