SHAMBHU DASGUPTA,DALKHOLA vs. INCOME TAX OFFICER, RAIGANJ

आयकर अपीलीय अधिकरण, ‘एसएमसी’ न्यायपीठ,कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, KOLKATA

BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT

आयकर अपील सं/ITA No.221/KOL/2025
(नििाारण वर्ा / Assessment Year : 2017-18)
Shambhu Dasgupta
Subhaspally,
Dalkhola,
Karandighi, Uttar Dinajpur,
West Bengal-733201
Vs
Income Tax Officer,
IT Office, SBI Building,
Karnojhora, Raiganj,
PAN No. : CIWPD 4351 D
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

नििााररती की ओर से /Assessee by : Shri Chandan Sanghai, AR
राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR
सुनवाई की तारीख / Date of Hearing
:
06/05/2025
घोषणा की तारीख/Date of Pronouncement
: 13/05/2025
आदेश / O R D E R

The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), NFAC Delhi dated 18.11.2024 passed for Assessment Year 2017-18. 2. At the outset, on perusal of the appeal record, I find that the appeal of the assessee is filed belatedly by 10 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating sufficient reasons for delay in filing the appeal. In the said affidavit, the assessee has sworn that the assessee was suffering from some health issues from 04.01.2025 to 17.01.2025 and was under medical treatment during this period, which caused the delay in filing the appeal before the Tribunal within the stipulated period. In support of the same, the assessee has also enclosed medical certificate. Ld. Sr. DR also did not raise any objection to condone the delay. Considering the facts
2
and circumstances of the case and the contentions made by the assessee in the affidavit supported with medical documents, I condone the delay of 10 days in filing the present appeal and the appeal of the assessee is admitted for hearing.
3. It was submitted by the ld. Counsel for the assessee that the Assessing Officer framed assessment order u/s.144 of the Act assessing total income of the assessee at Rs.32,08,560/- and made addition of Rs.25,74,200/- u/s.69A of the Act treating the same as unexplained cash credit on account of no documentary evidence furnished by the assessee during the course of assessment proceedings. It was also the submission that in the appeal, the ld. CIT(A) dismissed the appeal of the assessee without passing a speaking order. It was also submitted that the assessee may be given one more opportunity to represent its case before the Assessing Officer, so that the assessee could be able to provide the details before the Assessing Officer to substantiate his case for the year under consideration.
4. In reply, Ld. CIT-DR supported the orders of the ld. CIT(A) and the ld. AO. It was the submission that restoring the matter to the file of AO would be, in fact, giving the assessee a second round which should not be granted.
5. I have considered the submissions of the parties and perused the material available on record. A perusal of the assessment order clearly shows that the assessee could not furnish the details as asked for by the AO during the course of assessment proceedings. Further on perusal of 3
the order of the ld. CIT(A), clearly shows that notices were issued to the assessee by the ld. CIT(A), however, no compliance has been made by the assessee during the appellate proceedings. Looking to the facts and circumstances of the case and as no compliance has been made before either of the authorities below, I am of the view that it is a fit case to remit the matter back to the file of ld. Assessing Officer for adjudication the issue afresh. Accordingly, the matter is remitted back to the file of ld. AO with a direction to dispose off the case of the assessee on merits after providing sufficient opportunity of being heard to the assessee. At the same breath,
I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. AO, failing which the ld. AO shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.
6. In the result, appeal of assessee is allowed for statistical purposes.

Order pronounced in the open court on 13/06/2025. (DUVVURU RL REDDY)

उपाध्यक्ष / VICE PRESIDENT
दिनाांक Dated 13/06/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

(