RAJIB KUMAR DAS,BANKURA vs. ITO, WARD 3(1),, BANKURA

Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, I am inclined to condone the delay of 330 days. Hence the delay is condoned.

The contention of the ld. Counsel for the assessee is that the ld. Addl./JCIT(Appeals) dismissed the appeal of the assessee ex- parte without going into the merit of the case. He further submitted that the assessee is bed-ridden for a long period of time and was not aware of the date of hearing before the ld. Addl./JCIT(Appeals) as he mentioned in the form of affidavit. Therefore, the assessee was not in a position to appear before the ld. Addl./JCIT(Appeals).

On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to appear before the ld. CIT(Appeals). Therefore, the ld. Addl./JCIT(Appeals) has no other Rajib Kumar Das option except dismissing the appeal and he pleaded to uphold the order passed by the ld. Addl./JCIT(Appeals).

I have heard both the sides and perused the material available on record. The ld. Counsel for the assessee filed an affidavit mentioning the reasons for delay in filing the appeal before the ITAT. Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, I remit the matter back to the file of ld. Addl./JCIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. Addl./JCIT(Appeals) failing which the Ld. Addl./JCIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26/06/2025. (Duvvuru RL Reddy) Vice-President (KZ)