SD RAI PRAYAS EDUCTIONAL TRUST ,KOLKATA vs. ASSESSMENT UNIT WARD 50(1) , KOLKATA

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ITA 2446/KOL/2025Status: DisposedITAT Kolkata13 January 2026AY 2020-213 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the delay of 909 days in filing the appeal before the NFAC should be condoned. The Tribunal found the assessee's explanation for the delay to be genuine and bonafide, noting that the AO had sent the assessment order to an incorrect email address (igmhvbrai@gmail.com) instead of the assessee's correct email address (vinodraiigms@gmail.com). Consequently, the Tribunal restored the appeal to the file of the NFAC with a direction to decide the appeal on its merits after providing the assessee with a reasonable opportunity of hearing. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, SD Rai Prayas Educational Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 03.09.2025, for the Assessment Year 2020-21. The assessee's appeal before the NFAC was dismissed in limine due to a delay of 909 days. The assessee contended that the delay was caused by a bonafide error where the Assessing Officer (AO) sent the assessment order to an incorrect email address (igmhvbrai@gmail.com) instead of the correct one (vinodraiigms@gmail.com). The revenue did not object to the assessee's plea.

What were the issues?

1. Whether the ITAT should condone the delay of 909 days in filing the appeal before the NFAC, considering the reasons provided by the assessee? (Question of fact and law) Assessee's Contention: The assessee argued that the delay was due to bonafide and genuine reasons, specifically the AO dispatching the assessment order to an incorrect email address. The assessee claimed the NFAC's dismissal of the appeal without condoning the delay violated principles of natural justice and fair play, and therefore, the matter should be restored to the NFAC for a decision on merits after a hearing. Revenue's Contention: The revenue did not object to the assessee's request for condonation of delay and restoration of the appeal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Rakesh Dubey, AR
For Respondent: Shri S.B. Chakraborthy, DR
Hearing: 05.01.2026Pronounced: 13.01.2026

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 03.09.2025 for the AY 2020-21.

2.

At the outset, the Learned Council of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 909 days, which was on account of bonafide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and

3.

The learned DR on the other hand did not object for the same.

4.

After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by dismissing the appeal in Limine without condoning the delay of 909 days. We have perused the affidavit filed by the assessee explaining the delay. We find that the AO has sent the assessment order in the wrong e-mail .i.e. igmhvbrai@gmail.com which is not the mail address of the assessee. The assessee as print from the department portal. Whereas the correct mail was vinodraiigms@gmail.com. As we found the reasons to be genuine and bona fide and therefore, we condone the same and restore the appeal to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 13.01.2026.

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