VIJAY RAJ DOSHI,KOLKATA vs. INCOME TAX OFFICER 61(1), KOLKATA

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ITA 1091/KOL/2024Status: DisposedITAT Kolkata05 February 2025AY 2017-2018Bench: DR.MANISH BORAD (Accountant Member)3 pages

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Facts

The assessee filed an appeal against an order passed by the National Faceless Appeal Centre u/s 250, which arose from an Assessment Order u/s 143(3). The appeal was delayed by 51 days, attributed by the assessee to illiteracy and an Income Tax Practitioner (ITP) being denied computer access due to partner rivalry, leading to an ex parte order from the ld. CIT(A).

Held

The Tribunal condoned the delay of 51 days, finding 'reasonable cause' based on the Supreme Court decision in Collector Land Acquisition Vs. MST Katiji. The substantive issue on merits was remitted to the file of the ld. CIT(A) for de novo adjudication, with directions for the assessee to provide a proper email ID and remain vigilant.

Key Issues

Whether the 51-day delay in filing the appeal should be condoned, and whether the substantive issue should be remanded to the ld. CIT(A) for fresh adjudication.

Sections Cited

250, 143(3)

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Cases cited in this judgment

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Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · SC
3,926 citing

Income Tax Appellate Tribunal, KOLKATA BENCHES “SMC”, KOLKATA

Before: DR.MANISH BORAD

For Appellant: Shri P.K. Singh, C.A

For Respondent: Shri Kapil Mondal, Addl. CIT

Hearing: 25.11.2024Pronounced: 05.02.2025

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 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. 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 Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC.