VIJAY RAJ DOSHI,KOLKATA vs. INCOME TAX OFFICER 61(1), KOLKATA
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCHES “SMC”, KOLKATA
BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.1091/KOL/2024
Assessment Year : 2017-18
Vijay Raj Doshi,
62, Golaghata Road, Kamla
Apartment, Sreebhumi,
Kolkata-700048,
West Bengal
PAN :AFGPD1126B
V/s ITO, Ward 61(1),
Kolkata
Appellant
Respondent
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal pertaining to Assessment Year 2017-
18 at the instance of assessee is directed against the order dated 19.01.2024 passed by National Faceless Appeal Centre,
Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) which in turn is arising out of Assessment Order dated
17.12.2019 passed u/s. 143(3) of the Act.
At the outset, Ld. Counsel for the assessee submitted that the appeal is time barred by 51 days before the Tribunal. He referred to the condonation petition filed by the assessee and submitted that the assessee is an illiterate. The assessee entrusted the work to Income Tax Practitioner who created email id for receiving the notices from the ITBA portal. Assessee by : Shri P.K. Singh, C.A. Revenue by : Shri Kapil Mondal, Addl. CIT Date of hearing : 25.11.2024 Date of pronouncement : 05.02.2025 Vijay Raj Doshi
However, there was rivalry between the partners and the Income-tax Practitioner was denied access to computer. In the meantime, proceedings were initiated and exparte order came to be passed against the assessee. Therefore, the assessee could not represent his case before the ld.CIT(A). In the backdrop of these facts, the Ld. Counsel for the assessee prayed for condoning the delay and assessee may be given an opportunity to represent his case before the ld.CIT(A) by remanding the matter to the file of ld.CIT(A) for denovo adjudication.
I have carefully gone through the averments made in the condonation petition and find that there was ‘reasonable cause’ which prevented the assessee in filing the appeal within the stipulated time. Therefore, the delay of 51 days in preferring the appeal before the Tribunal is condoned by virtue of decision of Hon’ble Supreme Court in the case of Collector Land Order pronounced on this 05th day of February, 2025. - (MANISH BORAD) ACCOUNTANT MEMBER
पुणे/Pune; दनांक / Dated : 05th February, 2025
Satish
आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “(SMC)” बच, Kolkata/ DR, ITAT, “(SMC)” Bench, Kolkata.
गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER,
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