JERMELS ACCADEMY,SILIGURI V. I.T.O., WARD-2(2), EXEMPTION, SILIGURI

ITA 2723/KOL/2025

AI Insights

The case involves Jermel's Academy, which appealed against the order of the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi. The primary issue was the significant delay in filing the appeal, which was 566 days late. The assessee's representative argued that the delay was due to genuine and bonafide reasons and requested the Tribunal to condone the delay and restore the appeal for a decision on merits. The Department's representative opposed this request. The Tribunal found the reasons for the delay to be genuine and reasonable, thus condoning the delay and restoring the case to the CIT(A) for a fresh decision.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838986 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 20-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER I.T.A. No.2723/Kol/2025 (Assessment Year 2018-2019) Jermel’s Accademy, C/o Agarwal Vishwanath & Associates, 133/1/1A, SN Banerjee Road, Pushkal Bhawan, 3rd Floor, Kolkata - 700013 [PAN: AABTJ0525C] …..…...……………....Appellant vs. Income Tax Officer, Ward-2(2), Exemp, Siliguri, Aayakar Bhawan, Matigarah, Paribahan Nagar, Siliguri- 734101 ……..…...…………….... Respondent Appearances by: Assessee represented by : Deep Agarwal, AR Department represented by : Monalisa Pal Mukherjee, JCIT, Sr. DR Date of concluding the hearing : 29.01.2026 Date of pronouncing the order : 17.02.2026 O R D E R Per Rajesh Kumar, AM The present appeal filed by the assessee arises from order dated 02.09.2025passed u/s 250 of the Income Tax Act, 1961 (hereafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals)National Faceless Appeal Centre (NFAC), Delhi [hereafter referred to as “the Ld.CIT(A)]. 2. At the outset, the Ld. Counsel of the assessee submitted that there is delay of 566 days before the Ld. CIT(A). The Ld. AR submitted that the Ld. CIT(A) has not condoned the delay and dismissed the appeal in limine without deciding the issues on merit. The Ld. AR therefore, prayed that Printed from counselvise.com 2 ITA No.2723/Kol/2025 Jermel’s Accademy the delay may be condoned as the reasons attributable to the late filing of appeal before the Ld. CIT(A) are genuine and bonafide and the appeal may be restored to the file of Ld. CIT(A) for fresh adjudication. The Ld. DR on the other hand, strongly opposed the contentions of the Ld. AR. 3. After hearing the rival contention and perusing the material available on record. We find that the delay of 566 days before Ld.CIT(A) is for genuine and reasonable and therefore, condoned. Since the Ld. CIT(A) has decided the appeal exparte without deciding the issues on merit. The Ld. AR therefore, prayed that in the interest of justice and fair play, the assessee may be allowed one more opportunity of presenting its case before the Ld. CIT(A). The Ld. DR has raised no objection. Consequently, we restore the issue to the file of Ld. CIT(A) with a direction to decide the same after affording a reasonable opportunity of being heard to the assessee. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 17.02.2026 Sd/- Sd/- (Pradip Kumar Choubey) (Rajesh Kumar) Judicial Member Accountant Member Dated:17.02.2026 AK,Sr. P.S. Printed from counselvise.com 3 ITA No.2723/Kol/2025 Jermel’s Accademy 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 "