BENGAL DISTRIBUTION HOUSE,MALDA vs. ITO, WARD 3(1),, MALDA
Facts
The assessee filed an appeal for AY 2017-18 against an order of the CIT(A) which had dismissed the appeal as barred by limitation. The assessment was completed with an addition of Rs.71,02,210/- and penalty u/s 271AAC(1). The delay in filing the appeal before CIT(A) was 868 days.
Held
The Tribunal held that the CIT(A) erred in dismissing the appeal solely on the ground of delay without considering the merits. The death of a partner, Shri Narendra Narayan Das, who managed the day-to-day and legal affairs of the company, was the reason for the delay, and a death certificate was submitted. The delay was condoned, and the appeal was restored to the CIT(A) for fresh consideration.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal solely on the ground of delay without considering the merits, especially when the delay was due to the death of a partner.
Sections Cited
250, 147, 144, 271AAC(1)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
आयकर अपील�य अ�धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.2103/Kol/2025 Assessment Year: 2017-18 Bengal Distribution House…....……………………….……….……….……Appellant C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kol-69.. [PAN: AAIFB9692D] vs. ITO, Ward-3(1), Malda…………………………………….....……...…..…..Respondent Appearances by: Shri Siddharth Agarwal, AR, appeared on behalf of the appellant. Ms. Archana Gupta, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 14, 2026 Date of pronouncing the order : January 21, 2026 ORDER Per Pradip Kumar Choubey, Judicial Member: The present appeal has been preferred by the assessee for the assessment year 2017-18 against the order dated 31.07.2025 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. Brief facts of the case are that the assessment was completed u/s 147 r.w.s 144 of the Act with an addition of Rs.71,02,210/- and penalty u/s 271AAC(1) of the Act was imposed by the Assessing Officer.
Aggrieved by the above order, the assessee preferred appeal before the ld. CIT(A) but failed to succeed as the appeal of the assessee was dismissed by the ld. CIT(A) as barred by limitation of 868 days in filing the appeal.
ITA No.2103/Kol/2025 Bengal Distribution House 4. Being aggrieved and dissatisfied, the assessee is in appeal before us. The ld. AR challenges the impugned order of the ld. CIT(A) thereby submitting that the ld. CIT(A) erred in dismissing the appeal of the assessee only on the ground of delay. He submits that the assessee company consists of two partners namely Shri Narendra Narayan Das and Sri Asis Kundu. The ld. AR also submits that Shri Narendra Narayan Das has died and he has submitted the death certificate of the partner of the assessee-company, which is as under:
ITA No.2103/Kol/2025 Bengal Distribution House 5. The ld. AR also submits that the ld. CIT(A) did not consider the submission for the condonation of delay and dismissed the appeal of the assessee solely on the ground of delay without considering the same on merits. He, therefore, in the interests of substantive justice prayed for one more opportunity may be given to the assessee to prove the case.
The ld. DR supports the impugned order but did not raise any objection for remitting the appeal of the assessee.
Upon hearing the submissions of the counsels of the respective parties, we have gone through impugned order passed by the ld. CIT(A) and find that the ld. CIT(A) dismissed the appeal of the assessee solely on the ground of delay of 868 days without dealing the appeal on merit. We find that one of the partners of the assessee-company namely Shri Narendra Narayan Das died who mainly looked after the day-to-day affairs and also legal affairs of the company and the assessee duly filed the above death certificate in this respect. After considering the above discussion, we note that the reasons for the said delay were bona fide and were beyond the control of the assessee and the ld. CIT(A) solely dismissed the appeal on the ground of delay without examining the documents submitted by the assessee, which is not sustainable in the eyes of law. Keeping in view the facts and circumstances of the case, we condone the delay of 868 days in filing the appeal of the assessee before the ld. CIT(A) and also restore the appeal to the file of the ld. CIT(A) for fresh consideration after affording opportunity to the assessee of hearing and the ld. CIT(A) will pass a reasoned order after considering the documents submitted by the assessee. The assessee is directed to fully cooperate in the remand proceedings.
ITA No.2103/Kol/2025 Bengal Distribution House 8. In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 21st January, 2026.
Sd/- Sd/- [Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member Dated: 21.01.2026. RS
Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches
