CHAND RATAN BAHETY,KOLKATA V. ITO, WARD 37(4), KOLKATA

ITA 1460/KOL/2025

AI Insights

The case involves an appeal by Chand Ratan Bahety against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which dismissed his appeal due to a 40-day delay in filing. The original assessment order was served on Bahety on April 7, 2016, and the appeal was filed on June 15, 2016, instead of the due date of May 6, 2016. The assessee's representative argued that this was the first year appeals were being filed online, referencing CBDT Circular No.20/2016, which was intended to facilitate such transitions. However, the CIT(A) found the delay unjustified, leading to the dismissal of the appeal. The Tribunal agreed with the CIT(A), noting the lack of any reasons provided for the delay and upheld the dismissal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775515 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 07-07-2025
• Laws Referred To: CBDT Circular No.20/2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARCHANA GUPTA
• Assessee Lawyers: SIDDARTH JHAJHARIA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1460/PAT/2025 (निर्धारण वर्ा / Assessment Year : 2013-2014) Chand Ratan Bahety, 4th Floor, 6, Ritche, Kolkata-700019 Vs ITO Ward-37(4), Kolkata PAN No. :AEHPB 2280 C (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Siddarth Jhajharia, FCA रधजस्व की ओर से /Revenue by : Ms. Archana Gupta, Addl.CIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 09/09/2025 घोषणा की तारीख/Date of Pronouncement : 09/09/2025 आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the assessee against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 11.06.2025 for the assessment year 2013-2014. 2. Shri Siddarth Jhajharia, ld. AR appeared on behalf of the assessee and Ms. Archana Gupta, Sr.DR appeared on behalf of the revenue. 3. It was submitted by the ld. AR that the ld.CIT(A) has dismissed the appeal of the assessee for delay of 40 days. It was the submission that the assessment order dated 22.03.2016 was served on the assessee on 07.04.2016. It was the submission that the appeal before the ld.CIT(A) was been filed on 15.06.2016. It was submitted that this was the first year in which appeal was being filed through online. It was the submission that the CBDT has also issued Circular No.20/2016, dated 26th May, 2016, wherein it states as under :- Printed from counselvise.com ITANo.1460/Kol/2025 2 4. It was the prayer that the issues in this appeal may be restored to the file of ld.CIT(A) for readjudication and to hold that there was no delay in filing the appeal. Printed from counselvise.com ITANo.1460/Kol/2025 3 5. In reply, ld.Sr. DR submitted that the ld. CIT(A) has categorically mentioned that the appeal was due to be filed on 06.05.2016 and the appeal has been filed only on 15.06.2016 and there was a delay of 40 days. It was further submitted that the reason for the delay has not been provided. It was further submitted that the order of the ld.CIT(A) is liable to be upheld. 6. We have considered the rival submissions. A perusal of the order of the ld.CIT(A) shows that the ld.CIT(A) has given detailed reasons for not condoning the delay and also no reasons have been provided by the assessee in regard to condonation of delay. This being so, we find no reason to interfere in the order of the ld.CIT(A) and we uphold the same. Consequently, appeal of the assessee is dismissed. 7. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 09/09/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 09/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "