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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: SRI SANJAY GARG & SRI SANJAY AWASTHI
order
: August 28th, 2024 ORDER
Per Sanjay Awasthi, Accountant Member:
In this case, there is a delay in filing of this appeal, which has been requested to be condoned as under: “1. The appellant has filed an application under section 144/147 of the Income Tax Act, 1961 challenging the assessment order of the Assessment Unit, Income Tax Department dated 29/11/2023, which was communicated to the appellant on 29/11/2023 through electronic common portal. After receipt of the said order, the appellant contacted with her Ld. Advocate on 17.12.2023, who asked for the all documents from the initiation of the proceedings till passing of the order. Thereafter in the MONTH OF December, 2023, the appellant was not physically well; she has senior citizen old widow, careing with nursing staff, she has suffered the diabetic and heart problem (patient) so she could not attend her normal day to day business till 31.12.2023. The Appellant handed over all the notices and other I.T.A. No.: 81/KOL/2024 Assessment Year: 2014-15 Nibedita Dutta. documents to the Ld. Advocate on 06.01.2024. The Ld. Advocate could prepare the draft appeal on 09/01/2024 and sent it to his senior for settling. But due to pre occupation the Ld. Senior Advocate could not settle the appeal and could settle on 11.01.2024 and the same was sent to appellant for her approval on 13/01/2024. After receive of approval from appellant, the Ld. Advocate prepared the appeal incorporating necessary corrections and filed the appeal on 14.01.2024.
The appellant states that under section 250 of the Income Tax Act, 1961, an appeal shall be presented within 30 days from the date of service of the notice of demand relating to the assessment. In the Instant case, the time for filing the application expired on 30/12/2023 and there has been delay of eighty three (15) days in filing the appeal.
The appellant submits that the delay in filing the application is beyond the control of the appellant and not due to any negligence on the part of the appellant.
The appellant submits that the appellant case has merits and the appellant will be greatly prejudiced, if the appellant case is not heard on the grounds of limitation.
The appellant submit that the delay in filing the application may be condoned looking into the facts and circumstances of the case.
The appellant submits that unless an order as prayed hereinafter is made, the appellant will suffer irreparable loss and injury.
This application has been made bona fide and in the interest of Justice.” 1.1. Considering the reasons given, as extracted (supra), this appeal is admitted for adjudication in the interest of substantive justice.
2. It is seen that through all the 11 grounds of appeal
the appellant has challenged the action of the Assessing Officer (hereinafter referred to as ld. 'AO') in resorting to action u/s 147/148 of the Act. However, a perusal of the impugned order and the order of ld. AO it is seen that at no stage did this appellant make any compliance to the notices issued by the ld. AO or even the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as ld. 'CIT(A)']. 2.1. The ld. A/R averred that due to ignorance of taxation matters and old age of the assessee, opportunities provided by the authorities below could not be availed of and necessary documents could not be presented before either of the authorities below. Page 2 of 3. I.T.A. No.: 81/KOL/2024 Assessment Year: 2014-15 Nibedita Dutta. 2.2. The ld. D/R also did not have any objection to this matter being remanded back to the file of ld. AO for a fresh assessment.
3. Considering the totality of facts and circumstances of this case, this matter is remanded back to the file of ld. AO for fresh adjudication on merits. Needless to say, it would be in the interest of the appellant to avail of all opportunities given to him to present his case before the ld. AO.