ABHIJIT DAS,SOUTH TWENTY FOUR PARGANAS V. ITO, WARD - 26(3), KOLKATA

ITA 2463/KOL/2024

AI Insights

The case involves Abhijit Das, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the Assessment Year 2017-2018. The appeal was initially time-barred by 401 days due to the appellant's severe health issues, which prevented him from being aware of the hearing notices and the subsequent order. The ITAT, considering the circumstances and the principles of natural justice, condoned the delay and remitted the case back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711895 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

" ITA No. 2463/KOL/2024 (A.Y. 2017-2018) Abhijit Das 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 2463/KOL/2024 Assessment Year: 2017-2018 Abhijit Das,…………….…………………..………Appellant New Madhabpur Diamond Harbour, South 24-Parganas-743331, West Bengal [PAN:AICPD9759P] -Vs.- Income Tax Officer,……………………………..Respondent Ward-26(3), Kolkata, Aayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031, West Bengal Appearances by: Shri Miraz D. Shah, A.R., appeared on behalf of the assessee Shri Kallol Mistry, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 23, 2025 Date of pronouncing the order: July 22, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 02.08.2023 passed for Assessment Year 2017-2018. Printed from counselvise.com ITA No. 2463/KOL/2024 (A.Y. 2017-2018) Abhijit Das 2 2. The appeal is time barred by 401 days in filing the appeal by the assessee. However, the assessee filed an affidavit dated 04.12. 2024 in support of condonation petition dated 02.12.2024 saying that due to his severe cardiological and respiratory ailments for the past one and half years or even more, he was not aware of any notices of hearing and the order passed by the ld. CIT(Appeals). When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 401 days in filing the appeal before the Tribunal. Therefore, he pleaded to condone the delay. 3. Considering the facts and circumstances of the case, I am of the view that the assessee was prevented in filing the appeal within the stipulated time. Therefore, I am inclined to condone the delay of 401 days. Hence the delay is condoned. 4. The contention of the ld. Counsel for the assessee is that the ld. CIT(Appeals) dismissed the appeal of the assessee ex-parte without going into the merit of the case. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals) due to his severe illness. 5. On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to appear before the ld. CIT(Appeals). Therefore, the ld. CIT(Appeals) has no other option Printed from counselvise.com ITA No. 2463/KOL/2024 (A.Y. 2017-2018) Abhijit Das 3 except dismissing the appeal and he pleaded to uphold the order passed by the ld. CIT(Appeals). 6. I have heard both the sides and perused the material available on record. The ld. Counsel for the assessee filed an affidavit in support of his condonation petition mentioning the reasons for delay in filing the appeal before the ITAT. Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee. Therefore, I remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 22/07/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 22nd day of July, 2025 Printed from counselvise.com ITA No. 2463/KOL/2024 (A.Y. 2017-2018) Abhijit Das 4 Copies to :(1) Abhijit Das, New Madhabpur Diamond Harbour, South 24-Parganas-743331, West Bengal (2) Income Tax Officer, Ward-26(3), Kolkata, Aayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031, West Bengal (3) CIT(A), NFAC, Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. Printed from counselvise.com "