What did the Tribunal hold?

The Tribunal held that the CIT(A) did not provide an adequate opportunity to the assessee to explain the delay. Therefore, the delay in filing the lower appeal was condoned, and the CIT(A) was directed to adjudicate the appeal on merits.

The assessee filed an appeal before the CIT(A) with a delay of over three months. The CIT(A) refused to condone the delay and affirmed the ex parte assessment order disallowing expenses. The assessee cited ill health and other reasons for the delay.

What were the issues?

Whether the CIT(A) erred in refusing to condone the delay in filing the appeal without providing adequate opportunity to the assessee.

Prakash Ghosh, Howrah vs ITO | ITAT Kolkata 2019

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income-tax (Appeals)-6, Kolkata’s order dated 20.06.2018 passed in case No.cita-Kol-6/10313/2016-17 involving proceedings u/s. 144 of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

I notice at the outset that the CIT(A)’s order under challenge has refused to condone the delay of more than three months in filing the lower appeal. Learned CIT(A) has affirmed the Assessing Officer’s action disallowing various expenses totaling to ₹1,55,491/- in assessment order dated 07.11.2016 passed ex parte. The assessee appears to have filed his appeal on 14.02.2017. The CIT(A) holds that the relevant Form 35 indicated assessment order / demand notice dated 07.11.2016. He

ITA No.1789/Kol/2018 A.Y. 2014-15 Prakash Ghosh Vs. ITO Wd-22(3) Kol. Page 2 has refused to condone the corresponding delay in filing. I find that the CIT(A) had not afforded adequate opportunity of hearing to assessee for making good the defects in his explanation in the relevant condonation petition quoting ill health and other reasons. He has not discussed the relevant facts in assessee’s condonation petition in other words. I hold these facts and circumstances that the assessee deserves adjudication of his first appeal on merits as he has made out a reasonable cause for having not filed his lower appeal within the limitation prescribed. I therefore condone the impugned delay in lower appeal and direct the CIT(A) to adjudicate the assessee’ appeal on merits as per law.

This assessee’s appeal is accepted for statistical purposes in above terms. Order pronounced in open court on 30/01/2019 (S.S. Godara) Judicial Member Kolkata, *Dkp/Sr.PS "दनांकः- 30/01/2019 कोलकाता आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:- 1. अपीलाथ"/Appellant-Prakash Ghosh, Kona-Tentultala, Khataltala Math, Dist. Howrah, Pin 711114

""यथ"/Respondent-ITO Wd-22(3), 54/1,Rafi Ahmed Kidwai Rd. Kolkata-16 3. संबं"धत आयकर आयु%त / Concerned CIT 4. आयकर आयु%त- अपील / CIT (A) 5. &वभागीय ")त)न"ध, आयकर अपील"य अ"धकरण कोलकाता / DR, ITAT, Kolkata 6. गाड+ फाइल / Guard file. By order/आदेश से, // उप/सहायक पंजीकार आयकर अपील"य अ"धकरण, कोलकाता ।

PRAKASH GHOSH,HOWRAH vs. ITO, WARD - 22(3), KOLKATA, KOLKATA

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