What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A), restored the issues to the Assessing Officer for readjudication after granting an opportunity of being heard, and lifted any attachment made by the revenue.

The assessee filed a stay application seeking to stay a demand of Rs. 1,63,12,293/-. The assessment order was ex-parte, and the appeal before the CIT(A) was dismissed due to delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and the case restored for readjudication.

B. Das Memorial Medical Complex… vs ACIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 16.01.2026Pronounced: 16.01.2026

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Stay Application No.01/Kol/2026 (Arising out of (निर्धारण वर्ा / Assessment Year : 2022-2023) B.Das Memorial Medical Vs ACIT, Circle-23(1), Hooghly Complex, C/o S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 PAN No. :AAXFB 8400 A (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Somnath Ghosh, Advocate रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborty, Sr. DR सुनवाई की तारीख / Date of Hearing : 16.01.2026 घोषणा की तारीख/Date of Pronouncement : 16.01.2026 आदेश / O R D E R Per Bench : This Stay Application is filed by the assessee seeking stay of outstanding demand of Rs.1,63,12,293/- arising out of the ITA No.1727/Kol/2025.

It was noticed that the assessment order is an ex-parte order and it is also noticed that the ld. CIT(A) has dismissed the appeal of the assessee on account of non-condonation of delay. It was informed to both the sides that the appeal can be disposed off.

It was fairly agreed by both the sides that the delay in filing of the appeal before ld. CIT(A) may kindly be condoned and the issue may be restored to the file of ld. jurisdictional Assessing Officer for readjudication.

2 SA No.01/Kol/2026 & This being so, the appeal of the assessee is being disposed off and the delay in filing the appeal before the ld. CIT(A) stands condoned and the issues are restored to the file of jurisdictional Assessing Officer for readjudication after granting the assessee adequate opportunity of being heard. Consequent to the appeal being restored to the file of ld. jurisdictional Assessing Officer, the stay application filed by the assessee stands dismissed as infructuous.

It is made clear that any attachment as made by the revenue in regard to the demand stands lifted.

In the result, appeal of the assessee is partly allowed for statistical purposes and the stay application stands dismissed. Order dictated and pronounced in the open court on 16/01/2025.

B. DAS MEMORIAL MEDICAL COMPLEX,TARAKESWAR vs. ACIT, CIRCLE 23(1),, HOOGHLY

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