YEAKUB MONDAL,BIRBHUM vs. I.T.O., WARD - 3(1) , SURI

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/250/2024-25/1068315359(1) dated 04.09.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2018-19. 2. Shri Kumarjit Das, Advocate appeared on behalf of the assessee and Shri Sailen Samadder, Sr. DR appeared on behalf of the revenue. 3. Appeal of the assessee is time barred by 35 days. In respect of the condonation of delay the assessee has filed an application explaining the 2 Yeakub Mondal, AY: 2018-19

reasons for the delay. Considering the averments made in the said application, we condone the delay and admit the appeal for hearing.
4. A perusal of the order of the Ld. CIT(A) shows that there is a delay of 157 days before him. In the interest of natural justice, we condone the said delay. We also find that the assessee has not represented before the Assessing Officer as the assessee allegedly did not receive the notice as he is residing in a village area and does not know the computer operation.
Since assessee has not represented his appeal before the lower authorities, in the interest of natural justice, the issues are restored to the file of the Assessing Officer for re-adjudication after granting adequate opportunity of being heard.
5. Consequently, on account of the non-representation and wastage of time of the department a cost of Rs. 25,000/- is to be paid to the Income
Tax Bar Association (ITBA) within sixty days from the date of this order and receipt of the same would be produced before the Assessing Officer at the first hearing. Should the assessee not pay the abovementioned cost of Rs.
25,000/- within the prescribed period of sixty days from the date of this order, the order of the Ld. CIT(A) shall stand confirmed.

Dated: 10th March, 2025

JD, Sr. P.S.

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Yeakub Mondal, AY: 2018-19

Copy to:
1. The Appellant: Yeakub Mondal
2. The Respondent. ITO, Ward-3(1), Suri.
3. CIT(A), NFAC, Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata Bench, Kolkata