BIBEKANANDA PANDA,KAKDWIP V. ITO, WARD 26(4), KOLKATA

ITA 1975/KOL/2025

AI Insights

The case involves Bibekananda Panda, the appellant, who faced a delay in filing an appeal against the order under section 250 of the Income Tax Act, 1961, for the assessment year 2016-17. The delay was attributed to the appellant's lack of familiarity with the complexities of income tax and reliance on consultants, who failed to inform him about the notices from the Income Tax Authorities. The ITAT found that the Learned Additional/Joint Commissioner of Income Tax (Appeals) had dismissed the appeal solely on the grounds of limitation without considering the substantive justice, leading to the decision to remand the case back to the AO.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785218 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2016-2017
• Appeal Filed On: 28-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1975/Kol/2025 Assessment Year 2016-17 Bibekananda Panda, Vill- Nayapara, Kakdwip, West Bengal - 743347 [PAN: BOIPP3459K] ……..…...…………….... Appellant vs. ITO Ward 26(4), Kolkata, Aayakar Bhawan Dakshin, 2, Gariahat Road, Kolkata - 700031 ................................ Respondent Appearances by: Assessee represented by : Miraj D Shah, AR Department represented by : Monalisha Pal Mukherjee, JCIT Date of concluding the hearing : 30.10.2025 Date of pronouncing the order : 31.10.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. In this case, there is a delay of 89 days for which an application has been filed, requesting condonation of said delay as under: “I Bibekananda Panda, son of Byomkesh Panda, of -Nayapara, Kakdwip, south 24 pgs, Pin Code-743347, by occupation business, having PAN no. BOIPP3459K. do hereby solemnly declare and affirm as follows: That I have received the Appellate Order u/s 250 of the Income-tax Act, 1961 for the AY: 2016-2017 on 17.03.2025. The appeal against the said order should have been filed on or before 16.05.2025 at the Hon'ble Income Tax Appellate Tribunal, Kolkata and there is a delay of 103 days Court in filing the appeal. 2. That am living in a remote village area and actively engaged in my fishing business and also from the point of view of education not at all Conversant with the niceties and complexity of income tax and accounts. The income tax and accounts of the business was maintained by consultants from time to time as per availability of information about consultants in the remote village area. As I being not conversant with the accounts and income tax and has dependent solely on such consultants. The login ID and password of the E-filing portal was also kept by the said consultants and had never shared with me. The said consultants have Printed from counselvise.com 2 ITA No. 1975/Kol/2025 Bibekananda Panda never informed to me about the notices and issued by the Income Tax Authorities. Therefore, I have failed to comply with the notices and also failed to file the appeals within time. 3. That as a result of above, I could not file the appeal for AY 2016-2017 in time before the Hon'ble ITAT, Kolkata and thus there was delay of 103 days in filing of this appeal. 4. That the delay in filing of appeal was not due to any malafide reasons but due to the above stated reason. 5. That whatever is declared herein above is true to the best of my knowledge and belief. Solemnly declared and affirmed by the declarant Sri Bibekananda Panda on this 4TH day of Sept. 2025 at Kolkata.” 1.1 Considering the reasons given in the said application, the delay is hereby condoned and the appeal is admitted for adjudication. 2. This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) dated 17.03.2025, passed by the Ld. Commissioner of Income Tax (Appeals), Additional/Joint Commissioner of Income Tax (Appeals)-10, Delhi [hereafter “the Ld. CIT(A)”]. 2.1 In this case, the assessee filed the first appeal vide Form No. 35 dated 19.03.2019, that a delay of 33 days. This delay was not condoned and the appeal has been dismissed in limine. 2.2 Right at the outset, the Ld. AR assailed the action of Ld. Addl/JCIT(A) in not considering the short delay of 33 days for condonation. It was stated that the appellate order came as a surprise since there was no opportunity to request for condonation of the delay. 2.3 The Ld. DR had no objection in case the delay was to be condoned and the matter was to be remanded back. 2.4 The Ld. AR stated that it was an exparte order passed by the Ld. AO and since the facts have not thrashed out at any level hence, it was requested that the matter may be remanded back to the file of Ld. AO. Printed from counselvise.com 3 ITA No. 1975/Kol/2025 Bibekananda Panda 3. We have carefully considered the submissions and have gone through the records. It is seen that the Ld. Addl./JCIT(A) has very abruptly dismissed the appeal on grounds of limitation. It is a fact that the assessee should have filed a petition for condoning the delay along with form of appeal. However, in the interests of substantive justice, we deem it fit to set aside the impugned order and remand this matter back to the file of Ld. AO for fresh assessment. The assessee would do well to represent the facts in a timely manner before the Ld. AO. 4. In result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 31.10.2025 Sd/- Sd/- (Sonjoy Sarma) (Sanjay Awasthi) Judicial Member Accountant Member Dated: 31.10.2025 AK, Sr. P.S. Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches Printed from counselvise.com "