GOPAL KRISHAN MAHARWAL,KOLKATA V. I.T.O., WARD - 43(1), KOLKATA

ITA 1823/KOL/2025

AI Insights

The case involves Gopal Krishan Maharwal, the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2012-2013. The appeal was initially time-barred by 74 days, attributed to the appellant's surgery and recovery period. The ITAT accepted the explanation and condoned the delay. The primary contention was that the CIT(Appeals) had passed the order ex-parte without providing the appellant an opportunity to present his case. The ITAT found merit in this argument and remitted the case back to the CIT(Appeals) for a thorough re-examination, instructing that the appellant be given another opportunity to substantiate his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787216 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 13-08-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 143(3)

Judgement Text

" ITA No. 1823/KOL/2025 (A.Y. 2012-2013) Gopal Krishan Maharwal 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1823/KOL/2025 Assessment Year: 2012-2013 Gopal Krishan Maharwal,…………………..…Appellant 3, Pratap Ghosh Lan, Burra Bazar, Kolkata-700007 [PAN:AESPM6895H] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-43(1), Kolkata, 3, Government Place West, Kolkata-700001 Appearances by: Shri Avijit Dey, Advocate, appeared on behalf of the assessee Smt. Sima Das Biswas, Sr. D.R., Addl. CIT, appeared on behalf of the Revenue Date of concluding the hearing: October 15, 2025 Date of pronouncing the order: November 21, 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 03.03.2025 passed for Assessment Year 2012-2013. Printed from counselvise.com ITA No. 1823/KOL/2025 (A.Y. 2012-2013) Gopal Krishan Maharwal 2 2. The appeal is time barred by 74 days in filing the appeal by the assessee. However, the assessee filed an affidavit before the ITAT in support of condonation of delay of 74 days mentioning that the delay occurred due to his operation and post-surgery treatment and recovery. He also stated that the delay in filing the appeal was purely unintentional and occurred due to circumstances beyond his control and there was no deliberate lapse or negligence on his part. He also stated that he was not aware of any notices of hearing and the order passed by the ld. CIT(Appeals) and when he came to know about the order passed by the ld. CIT(Appeals), he approached the ld. A.R. to prefer an appeal, due to that there was a delay of 74 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 74 days. Hence the delay is condoned. 4. At the time of hearing, ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte without Printed from counselvise.com ITA No. 1823/KOL/2025 (A.Y. 2012-2013) Gopal Krishan Maharwal 3 giving opportunities to the assessee. He prayed for one more opportunity to substantiate his case before the ld. CIT(Appeals). 5. At the time of hearing, ld. Sr. Departmental Representative supported the orders of lower authorities. 6. I have heard both the sides and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s. 143(3) read with section 147 of the Act as the assessee failed to produce any evidence or supporting documents in support of the claim. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At Printed from counselvise.com ITA No. 1823/KOL/2025 (A.Y. 2012-2013) Gopal Krishan Maharwal 4 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 based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes. 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 21/11/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 21st day of November, 2025 Copies to :(1) Gopal Krishan Maharwal, 3, Pratap Ghosh Lan, Burra Bazar, Kolkata-700007 (2) Income Tax Officer, Ward-43(1), Kolkata, 3, Government Place West, Kolkata-700001 (3) CIT(A), NFAC, Delhi; Printed from counselvise.com ITA No. 1823/KOL/2025 (A.Y. 2012-2013) Gopal Krishan Maharwal 5 (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "