MD ROFIKUL ISLAM,MURSHIDABAD vs DCIT CIRCLE 42, MURSHIDABAD

Income Tax Appellate Tribunal, “A” BENCH KOLKATA

Date of concluding the hearing : 27.03.2025 Date of pronouncing the order : 27 .03.2025 O R D E R PER BENCH This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023-24/1056611251(1) dated 27.09.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18.

Shri Tarak Jaiswal, Advocate appeared on behalf of the assessee and Shri Nicholash Murmu, Addl. CIT, DR appeared on behalf of the Revenue.

Md. Rofikul Islam 3. The Registry has recorded that the appeal of the assessee is time barred by 262 days. However, the assessee has filed a clarification that there is no delay (placed at pages 122-129 of its paper book). The detailed explanation of the assessee has been perused and the claim of the assessee is found to be reasonable and it is held that there is no delay in the filing of the said appeal.

3.1. In relation to merit it was submitted by the Ld. AR that unfortunately the assessee has not appeared before the Ld. CIT(A). Hence, the Ld. AR prayed before the Bench to set aside the order of the Ld. CIT(A) and restore the issue to his file for adjudication afresh. Ld. Sr. DR opposed this prayer of the assessee.

Since the assessee, despite being provided with sufficient opportunities of hearing before the Ld. CIT(A), did not present itself in the appellate proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view that in the interests of justice, the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Ld. CIT(A) for adjudication afresh subject to the assessee paying a cost of Rs. 10,000/- (Rupees Ten Thousand) to the Legal Aid Services, 3rd Floor of the Centenary Building, High Court, Calcutta, 700001, within sixty days from the date of this order and receipt of the same would be produced before the Ld. CIT(A) at the first hearing. Should the assessee not pay the abovementioned costs within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.

In the result, the appeal of the assessee is partly allowed for statistical purpose subject to above directions.

Order dictated and pronounced in the open court on 27.03.2025.

MD ROFIKUL ISLAM,MURSHIDABAD vs. DCIT CIRCLE 42, MURSHIDABAD