JASIMUDDIN MIR,BIRBHUM V. ITO, WARD 3(2), , SURI, BIRBHUM

ITA 740/KOL/2025

AI Insights

This case involves an appeal by the assessee, Jasimuddin Mir, against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the Assessment Year 2016-2017. The appeal was initially barred by 251 days, but the delay was condoned based on a plausible affidavit provided by the assessee. The main contention during the hearing was the lack of sufficient opportunity given to the assessee to present his case and documents before the CIT(A). The Tribunal, considering the circumstances and in the interest of justice, decided to restore the matter to the CIT(A) for a fresh adjudication, allowing the assessee to present relevant documents and arguments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 708868 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2016-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PAMPA RAY
• Assessee Lawyers: P.K.ROY
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.740/KOL/2025 (नििाारण वर्ा / Assessment Year :2016-2017) Jasimuddin Mir Rukunpur, Kollarpur, Birbhum-731216 Vs ITO, Ward-3 (2), Suri PAN No. : AVYPJ 3274 A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri P.K.Roy, Advocate राजस्व की ओर से /Revenue by : Smt. Pampa Ray, JCIT-Sr.DR सुनवाई की तारीख / Date of Hearing : 15/07/2025 घोषणा की तारीख/Date of Pronouncement : 15/07/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 02.05.2024 for the Assessment Year 2016-2017. 2. Shri P.K.Roy, ld.AR appeared on behalf of the assessee and Smt. Pampa Ray, ld. Sr.DR appeared on behalf of the revenue. 3. The appeal of the assessee is barred by 251 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. CIT-DR also did not raise any serious objection to condone the delay. Accordingly, delay of 251 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing. 4. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee without providing any ITA No.740/KOL/2025 2 sufficient opportunity of being heard to the assessee. It was the prayer that the matter may be restored to the file of ld. CIT(A) to decide the issue involved in the appeal afresh so that the assessee could be able to produce all the evidence to substantiate its claim. 5. In reply, ld CIT-DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 6. I have considered the rival submissions. A perusal of the impugned order shows that the assessee had neither complied to the notices issued by the ld. CIT(A) nor filed any relevant documents to substantiate its claim during the course of appellate proceedings. However, the ld. AR prayed during the course of hearing that assessee may be granted one more opportunity so that he could be able to produce the relevant documents in relation to his claim before the ld. CIT(A). This being so, in the interest of justice, I grant the assessee one more opportunity to substantiate its claim before the ld. CIT(A) by restoring the issues in the appeal to the file of ld. CIT(A) for adjudicating afresh after providing the assessee adequate opportunity of being heard. The assessee shall cooperate in the readjudication proceeding before the ld. CIT(A) positively. 7. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 15/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 15/07/2025 Prakash Kumar Mishra, Sr.P.S. ITA No.740/KOL/2025 3 आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// "