DR. PARTHA SARATHI KARWAKAR,KOLKATA vs. ITO, WARD-1(1), ASANSOL

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ITA 612/KOL/2020Status: DisposedITAT Kolkata09 February 2021AY 2006-072 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. The ex parte order of the CIT(A) was set aside, and the matter was restored for fresh adjudication to provide the assessee with an opportunity to present their case.

What were the facts?

The assessee's appeal was filed 22 days late due to the COVID-19 pandemic. The CIT(A) had passed an ex parte order without deciding the issues on merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and if an ex parte order passed by the CIT(A) without deciding on merits should be set aside.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C-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 31-12-2019 of the Commissioner of Income-tax (Appeals), Asansol [hereinafter referred to as ‘CIT(A)’].

2.

No one has put in appearance 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 22 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-19 pandemic situation and complete lock down the assessee was unable to file this

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