KHOKAN ACHARYA,BIRBHUM vs. INCOME TAX OFFICER, BIRBHUM

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ITA 1430/KOL/2024Status: DisposedITAT Kolkata23 April 2025AY 2018-19Bench: Shri Duvvuru RL Reddy (Vice President)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the 123-day delay in filing the appeal before it, acknowledging the assessee was prevented from filing on time. To ensure natural justice, the matter was remitted back to the CIT(A) with a direction to provide another opportunity to the assessee to file a condonation petition and dispose of the appeal without influence from previous observations.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal against a CIT(A) order for AY 2018-19, which was delayed by 123 days due to unawareness of the CIT(A)'s order. The CIT(A) had earlier dismissed the assessee's appeal *in limine* for non-filing of a condonation petition in proper format, as the assessee claimed unawareness of the hearing date before the CIT(A).

What were the issues?

Whether the delay in filing an appeal before the ITAT should be condoned, and if an appeal dismissed *in limine* by CIT(A) for procedural non-compliance should be remitted back for a fresh opportunity to the assessee.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ)

Assessment Year: 2018-2019 Khokan Acharya,………………………..…………Appellant Vill. Rajgram Purbabazar, P.O. Rajgram, Birbhum-731224, West Bengal [PAN:BLPPA0431G] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-3(1), Suri Appearances by: Shri B.K. Das, A.R. and Ms. Mou Shaha, Advocate, appeared on behalf of the assessee Shri Dheeraj, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: April 22, 2025 Date of pronouncing the order: April 23, 2025 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 5th February, 2024 passed for Assessment Year 2018-19.

2.

The appeal is time barred by 123 days in filing the appeal by the assessee. However, the assessee filed an affidavit dated 26th June, 2024 saying that the assessee is not aware of the order 1 (A.Y. 2018-2019) Khokan Acharya passed by the ld. CIT(Appeals). When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 123 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay.

3.

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 123 days. Hence the delay is condoned.

4.

The contention of the ld. Counsel for the assessee is that the ld. CIT(Appeals) dismissed the appeal of the assessee in limine for non-filing of condonation petition before him in proper format. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals). Due to that, the ld. CIT(Appeals) dismissed the appeal filed by the assessee without condoning the delay.

5.

On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to file the condonation petition. Therefore, the ld. CIT(Appeals) has no other option except dismissing the appeal and he pleaded to uphold the order passed by the ld. CIT(Appeals).

(A.Y. 2018-2019) Khokan Acharya 6. I have heard both the sides and perused the material available on record. The ld. Counsel for the assessee filed a condonation petition mentioning the reasons for delay in filing the appeal before the ld. CIT(Appeals). 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 to file condonation petition before the ld. CIT(Appeals). Therefore, I remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. Thus, the ground raised by the assessee is allowed for statistical purposes.

7.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 23/04/2025.

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