AKHILESH SINGH,HOWRAH vs. I.T.O., WARD - 13(4), KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA

BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT
Akhilesh Singh,
222/1B, G.T.Road, Belurmath,
Howrah-711202
Vs ITO, Ward-13(4), Kolkata

PAN No. :AKUPS 0920 P

(अपीलधर्थी /Appellant)
..
(प्रत्यर्थी / Respondent)

निर्धाररती की ओर से /Assessee by : Ms. Swati Baid, AR
रधजस्व की ओर से /Revenue by : Shri Kallol Mistry, JCIT, Sr.DR
सुनवाई की तारीख / Date of Hearing
:
23/04/2025
घोषणा की तारीख/Date of Pronouncement
:
12/06/2025
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), National Faceless
Appeal Centre (NFAC), Delhi dated 08.10.2024 passed for Assessment
Year 2017-18. 2. In the present appeal, the assessee has agitated that the ld. CIT(A),
NFAC has erred in sustaining the addition of Rs.37,28,280/- made by the Assessing Officer u/s.69A of the Act by dismissing the appeal of the assessee on account of delay without affording sufficient opportunity to the assessee.
3. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A), NFAC u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside. It was also submitted by the ld. Counsel that without considering the reasons for delay stated by the assessee the ld. CIT(A),
NFAC has dismissed the appeal on account of delay.

ITANo.2216/KOL/2024

2
4. On the other hand, the learned Departmental Representative vehemently supported the orders of the authorities below and submitted that the ld. CIT(A) has given sufficient opportunities but the assessee failed to explain the reasons for condoning the delay. Therefore, the ld. CIT(A) has rightly dismissed the appeal of the assessee and pleaded to uphold the orders of the authorities below.
5. After hearing the submission of the parties and perusing the material available on record, I find that instant impugned order passed by ld. CIT(A), NFAC was dismissed on account of delay in absence of any supporting document. A perusal of the impugned order at para 2, shows that the ld. CIT(A) has categorically mentioned that the assessee could not provide documentary evidence for condonation of delay of 730 days even after repeated opportunities granted to him. During the course of hearing, ld. Counsel for the assessee drew the attention of the Bench to the affidavit filed by the assessee stating the reasons for condonation of delay, the contents of which are as under :-

ITANo.2216/KOL/2024

4
passed on 23.08.2019. Subsequently, upon filing appeal before the ld.CIT(A), the appeal of the assessee suffered from delay of 730 days. On this aspect the assessee has not furnished any evidence/affidavit to establish the said facts before the ld. CIT(A) even though the ld.CIT(A) during the appellate proceedings has provided sufficient opportunities to the assessee by issuing repeated notices on 06.06.2024, 09.07.2024 and 29.08.2024, the assessee was completely non- cooperative in explaining the huge delay of 730 days before the ld. CIT(A) with adequate evidence. In view of the above, I do not find any merit in the appeal of the assessee also. Accordingly, I am of the opinion that the ld.CIT(A) has rightly dismissed the appeal of the assessee on account of delay in absence of any positive evidence filed by the assessee and the findings of the ld. CIT(A) recorded in this regard are just and proper which cannot be interfered with. The ground raised by the assessee is dismissed and in consequence thereof the appeal filed by the assessee is devoid of any merit and the same is dismissed.
7. In the result, the appeal of the assessee is dismissed.
Order pronounced in the open Court on 12/06/2025. (DUVVURU RL REDDY)
उपाध्यक्ष / VICE PRESIDENT
कोलकाता Kolkata; दिनाांक Dated 12/06/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(