ARUNAVA ROY CHOWDHURY,BURDWAN V. ITO, WARD - 2(4), BURDWAN

ITA 2667/KOL/2024

AI Insights

The case involves Arunava Roy Chowdhury, the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2013-2014. The primary issue was the dismissal of the appellant's appeal by the CIT(A) due to a delay in filing the condonation petition, which was not within the specified time limit as per section 249(2) of the Income Tax Act. The CIT(A) dismissed the appeal in limine, citing lack of sufficient cause for the delay and a negligent attitude on the part of the appellant. The Tribunal, after considering the submissions and the principles of natural justice, decided to provide another opportunity to the appellant by remitting the matter back to the CIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711904 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

" ITA No. 2667/KOL/2024 (A.Y. 2013-2014) Arunava Roy Chowdhury 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 2667/KOL/2024 Assessment Year: 2013-2014 Arunava Roy Chowdhury,………………..………Appellant Baranilpur More, G.T. Road, Near Laltu Smriti Sangha, Burdwan-713103, West Bengal [PAN:AFOPR7765J] -Vs.- Income Tax Officer,……………………………..Respondent Ward-2(4), Burdwan, Aayakar Bhawan, Court Compound, Burdwan-713101, West Bengal Appearances by: N o n e, 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 06.11.2024 passed for Assessment Year 2013-2014. Printed from counselvise.com ITA No. 2667/KOL/2024 (A.Y. 2013-2014) Arunava Roy Chowdhury 2 2. The appeal is time barred by 90 days in filing the appeal by the assessee before the ld. CIT(Appeals). Though the assessee filed a condonation petition before the ld. CIT(Appeals) and prayed to condone the delay, but the ld. CIT(Appeals) dismissed the appeal of the assessee in limine for non-filing of condonation petition within the specified time limit before him in conformity with the provisions of section 249(2) of the Act and there was no sufficient cause for condonation of the delay. 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 that, the ld. CIT(Appeals) dismissed the appeal filed by the assessee without condoning the delay on the ground that there was no sufficient cause for condonation of the delay in filing of the appeal as well as negligent attitude on the part of the appellant. 3. None appeared on behalf of the assessee at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record. 4. It was the submission of the ld. Departmental Representative that sufficient opportunity was being provided to the assessee. Therefore, the ld. CIT(Appeals) has no other option except dismissing the appeal ex-parte and he pleaded to uphold the order passed by the ld. CIT(Appeals). Printed from counselvise.com ITA No. 2667/KOL/2024 (A.Y. 2013-2014) Arunava Roy Chowdhury 3 5. I have heard the ld. Departmental Representative and perused the material available on record. The ld. Counsel for the assessee filed a condonation petition mentioning the reasons for delay in filing the appeal before the ld. CIT(Appeals). 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 to decide the case on merit. 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. 6. 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 Copies to :(1) Arunava Roy Chowdhury, Baranilpur More, G.T. Road, Near Laltu Smriti Sangha, Burdwan-713103, West Bengal Printed from counselvise.com ITA No. 2667/KOL/2024 (A.Y. 2013-2014) Arunava Roy Chowdhury 4 (2) Income Tax Officer, Ward-2(4), Burdwan, Aayakar Bhawan, Court Compound, Burdwan-713101, 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 "