Ahmed Saifuddin, Kolkata V. I.T.O., Ward-32(4), Kolkata, Kolkata

ITA 79/KOL/2023

AI Insights

The case involves Ahmed Saifuddin, the appellant, who appealed against the order of the National Faceless Appeal Centre (CIT(A)) which had dismissed his appeal as time-barred. The assessee had filed an application for condonation of delay citing a heart ailment as the reason for the late filing. The CIT(A) did not accept this as a sufficient cause for condonation of delay. The ITAT, however, found the assessee's reasons valid and decided to condone the delay, emphasizing the importance of justice and fair hearing over procedural technicalities.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128146 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 15-03-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 30-01-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause; Condonation of delay
• Section: 250

Judgement Text

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA Įी संजय गग[, ÛयाǓयक सदèय के सम¢ Before Shri Sanjay Garg, Judicial Member I.T.A. No.79/Kol/2023 Assessment Year: 2016-17 Ahmed Saifuddin....................................................................... Appellant 12A Colonel Biswas Road, Park Circus, Kolkata-700019. [PAN: BBPPS5835N] vs. ITO, Ward-32(4), Kolkata........................................................ Respondent Appearances by: Shri Aayush Gupta, FCA, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : March 16, 2023 Date of pronouncing the order : March 16, 2023 आदेश / ORDER The present appeal has been preferred by the assessee against the order dated 30.11.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. Counsel for the assessee has invited my attention to the impugned order of the CIT(A) to submit that the ld. CIT(A) has dismissed the appeal of the assessee in limine holding that the same was time-barred. The ld. Counsel has further invited my attention to the relevant paras of the impugned order of the CIT(A) to submit that an application for condonation of delay of 132 days was I.T.A. No.79/Kol/2023 Assessment Year: 2016-17 Ahmed Saifuddin 2 filed before the CIT(A) pleading that due to heart ailment the assessee could not prefer the appeal in time. However, the ld. CIT(A) did not accept the above plea as sufficient cause for condonation of delay. 3. Having heard both the parties and having gone through the record, I note that the appeal before the CIT(A) was time barred however, the assessee has given reasonable cause that he was suffering from heart ailment, therefore, he could not prefer the appeal in time and that the delay was not intentional but due to aforesaid circumstances. In my view, the interest of justice will be well-served if the appeal is heard by the CIT(A) on merits. Considering the overall facts and circumstances, the delay in filing the appeal before the CIT(A) is hereby condoned and the matter is restored to the file of the CIT(A) to decide the appeal of the assessee afresh on merits accordingly. Needless to say that the CIT(A) will give proper opportunity to the assessee to present his case. 4. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Kolkata, the 16 th March, 2023. Sd/- [संजय गग[ /Sanjay Garg] ÛयाǓयक सदèय/Judicial Member Dated: 16.03.2023. RS Copy of the order forwarded to: 1. Ahmed Saifuddin 2. ITO, Ward-32(4), Kolkata I.T.A. No.79/Kol/2023 Assessment Year: 2016-17 Ahmed Saifuddin 3 3. CIT (A)- 4. CIT- , 5. CIT(DR), //True copy// By order Assistant Registrar, Kolkata Benches