DR. KUSHANAVA PABI,NADIA vs. ACIT, CIR.-2, BURDWAN

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ITA 611/KOL/2020Status: DisposedITAT Kolkata09 February 2021AY 2001-022 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT condoned the delay in filing the appeal. The Tribunal set aside the ex-parte order of the CIT(A) and restored the matter for fresh adjudication, emphasizing the principle of natural justice.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for want of prosecution. The assessee filed a time-barred appeal before the ITAT, citing the Covid-19 pandemic as the reason for the delay.

What were the issues?

Whether the delay in filing the appeal should be condoned due to the pandemic. Whether the CIT(A)'s ex-parte order, without deciding on merits, violates natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B-SMC” KOLKATA

Before: Shri Sanjay Garg

आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 30-12-2019 of the Commissioner of Income-tax (Appeals), Burdwan [hereinafter referred to as ‘CIT(A)’].

2.

No one has put in appearance on behalf of the assessee despite notice. Therefore, the impugned appeal is decided after going through the records and after hearing the Ld.DR 3. At the outset, it is noticed that the appeal filed by the assessee is time barred by of 270 days. A separate application for condonation of said delay has been filed, wherein reasons for delay in filing this appeal have been mentioned that due to Covid-

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