ASOKE KUMAR DHAR,SOUTH TWENTY FOUR PARGANAS vs. DCIT, CIRCLE 32, , KOLKATA
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeal, accepting the reasons provided by the assessee. It remanded the matter back to the Ld. CIT(A) for fresh adjudication, directing the CIT(A) to ensure the assessee is given a proper opportunity of hearing.
What were the facts?
The assessee filed an appeal with a delay of approximately 350-365 days, citing non-receipt of the appellate order physically and subsequently locating it in their spam folder. Furthermore, the assessee was unable to respond to notices from the Ld. CIT(A) for previous hearings.
What were the issues?
Condonation of delay in filing appeal due to non-receipt of order and the assessee's inability to respond to CIT(A) notices. Whether the case should be remanded to CIT(A) for fresh adjudication with an opportunity of hearing.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Appearances by: Assessee represented by : Siddharth Agarwal, Advocate Department represented by : S.B. Chakraborty, Addl. CIT, Sr. DR Date of concluding the hearing : 17.06.2025 Date of pronouncing the order : 24.06.2025 O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER
In this case, there is a delay of 350 days in filing of the present appeal for which a petition has been filed as under:
“1. That an order was passed u/s 250 of the Act by the Ld. CIT (A), NFAC for the Α.Υ.: 2018-2019 on 14.02.2024 in connection with an appeal filed against order dated 23.04.2021 u/s 143(3). 2. That the last day filing the appeal was on or around 14.04.2024. 3. That the appeal was filed on 15.04.2025. 4. That there is a delay of around 350 days. 5. The delay is explained hereunder - a) That your petitioner was totally unaware of the appellate order as the said order was never received physically.
Asoke Kumar Dhar b) That later on, on or around last week of March, 2025 when your petitioner enquired the status of the appeal from his accountant and thereupon the said order was located in the Income Tax Portal which was already passed on 14.02.2024. It also transpired that the said order was lying in the spam folder of his mail box. c) That then I immediately sought an appointment of Advocate Siddharth Agarwal of 1. Gibson Lane, Kolkata 700069 for filing an appeal before the Hon'ble Tribunal and handed over him all the relevant documents on 10.04.2025. d) That the office of the said counsel prepared the appeal and finally filed on 15.04.2025 with a delay of around 365 days. e) Thus, there is a reasonable cause for not filing appeal within time and it is humbly prayed that the delay of around 365 days may please be condoned and the case of your petitioner be heard on merit. In the circumstances, your petitioner prays that the delay in filing appeal before this Ld. Tribunal may kindly be condoned and the appeal be heard on merits or such order/orders be passed as this Ld. Tribunal deems fit and proper. for this kind act out of kindness, your petitioner as in duty bound shall ever pray.” 1.1 Considering the reasons given in the said petition, the delay is hereby condoned and the appeal is admitted for adjudication.
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 14.02.2024.
In this case, the Ld. AR pointed out that the assessee could not respond to notices issued from the office of Ld. CIT(A), fixing the case for hearing on as many as three occasions. The Ld. AR pointed out this fact at page 3 paragraph 4 of the impugned order. It was prayed that the assessee may be allowed an opportunity to present the facts before the Ld. CIT(A) and accordingly the matter may be remanded to his file.
3.1 The Ld. DR relied on the orders of authorities below and stated that he had no objection in the case the matter is remanded back to the file of Ld. CIT(A) for fresh adjudication.
We have carefully considered the documents filed before us and the rival submissions. We feel that in the interest of substantive justice, this Asoke Kumar Dhar matter deserves to be remanded back to the file of Ld. CIT(A) for fresh adjudication. To this extent, we set aside the impugned order. The Ld. CIT(A) would give an opportunity of hearing to the assessee and the assessee would do well to avail of such opportunities.
With these remarks, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 24.06.2025
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