TAPAN KUMAR NATH,KOLKATA vs. ITO, WARD 22(2),, KOLKATA

Per Bench : The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023- 24/1059768294(1) dated 16.01.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18. 2. Smt. Amuldeep Kaur, JCIT appeared on behalf of the Respondent and Shri Shri Siddarth Agarwal, Advocate appeared on behalf of the assessee. 3. The appeal of the assessee is time barred by 251 days. A separate application for condonation of delay dated 12.02.2025 has been placed in 2 Tapan Kumar Nath, AY: 2017-18 file. Considering the averments made in the said application, we find that there is plausible reason to condone the delay and the delay of filing the appeal is hereby condoned. 4. The assessee has raised the following grounds of appeal: “1. For that on the facts and in the circumstances of the case, the Ld. CIT(A) was not justified in passing the order ex parte. 2. For that on the facts and in the circumstances of the case, the Ld. CIT(A) erred in sustaining the disallowance of Rs.1,00,51,080/- made by the A.O. on account of unexplained cash credit by wrongly invoking the provisions of section 69A of the Act. 3. For that on the facts and in the circumstances of the case, the Ld. CIT(A) erred in sustaining the disallowance of Rs.1,31,500/- made by the AO on account of deposits in UCO Bank, Budge Budge Branch. 4. The appellant craves leave to add further grounds of appeal or alter the grounds at the time of hearing.” 5. The first issue raised by the assessee is non-representation before the Ld. CIT(A). Assessee submitted that he has not received the notices as the notices were served on the counsel of the assessee, who is no more handling the assessee’s appeal. Under this circumstance, in the interest of natural justice, the issues in this appeal of the assessee are restored to the file of the Ld. CIT(A) for adjudication afresh after granting reasonable opportunity of being heard to the assessee 6. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court. Dated: 25th March, 2025

JD, Sr. P.S.

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Tapan Kumar Nath, AY: 2017-18

Copy to:
1. The Appellant: Shri Tapan Kumar Nath
2. ITO, Ward-22(2), Kolkata
3. CIT(A), NFAC, Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata Bench, Kolkata