ARNAB DAS,KOLKATA vs. ITO, WARD 46(1), , KOLKATA

PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, vide order dated 11.02.2025. 1.1 Right at the outset, the Ld. AR pointed out that there was a delay of 478 days in the filing of the appeal before the Ld. CIT(A). It was averred that the assessee filed a petition seeking condonation of said delay before the Ld. CIT(A). The Ld. AR pointed out that the reasons for seeking condonation were mentioned on page 3 of the impugned order. Thereafter, the Ld. AR stated that instead of hearing the appeal on merit the Ld. CIT(A) passed an order dismissing the appeal by not admitting the same for 2 Arnab Das adjudication. The Ld. AR prayed that the assessee may be allowed an opportunity to plead his case before the Ld. First Appellate Authority by giving one opportunity to do so. 1.2 The Ld. DR relied on the orders of authorities below. 2. We have carefully considered the documents before us and have heard the Ld. AR/DR. We find that while the assessee has not been very vigilant in terms of pursuing his matter, as he is seen to have overlooked the period of limitation for filing appeal, but we find that the Ld. CIT(A) has also not been judicious in terms of dismissing the explanation given for the said delay. Accordingly, in the interest of justice, we deem it fit to set aside the impugned order and remand this matter back to the file of Ld. CIT(A) for fresh adjudication. Needless to say, we are condoning the delay in filing the first appeal and we expect that the Ld. CIT(A) would pass a speaking order after giving an opportunity of being heard to the assessee. 3. In result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 24.06.2025 (Duvvuru RL Reddy) (Sanjay Awasthi) Vice President Accountant Member Dated: 24.06.2025 AK, Sr. P.S.

Copy of the order forwarded to:
1. Arnab Das
2. Income Tax Officer, Ward 46(1), Kolkata
3. Pr. CIT
4. CIT(A)

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By order