KHOKAN ACHARYA,BIRBHUM V. INCOME TAX OFFICER, BIRBHUM

ITA 1430/KOL/2024

AI Insights

The case involves Khokan Acharya, the appellant, contesting an order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2018-2019. The primary issue was the dismissal of Acharya's appeal by the CIT(Appeals) due to the non-filing of a condonation petition in proper format and the assessee's absence at the hearing. The Tribunal found that the assessee was not aware of the hearing date and thus could not appear or file the necessary documents in time. Consequently, the Tribunal decided to remit the case back to the CIT(Appeals) to ensure the principles of natural justice were upheld.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126680 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Dismissed; National Faceless Appeal; Commissioner; Commissioner of Income Tax; Statistical purposes; Limine; Department; In Limine

Judgement Text

" ITA No. 1430/KOL/2024 (A.Y. 2018-2019) Khokan Acharya 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1430/KOL/2024 Assessment Year: 2018-2019 Khokan Acharya,………………………..…………Appellant Vill. Rajgram Purbabazar, P.O. Rajgram, Birbhum-731224, West Bengal [PAN:BLPPA0431G] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-3(1), Suri Appearances by: Shri B.K. Das, A.R. and Ms. Mou Shaha, Advocate, appeared on behalf of the assessee Shri Dheeraj, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: April 22, 2025 Date of pronouncing the order: April 23, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 5th February, 2024 passed for Assessment Year 2018-19. 2. The appeal is time barred by 123 days in filing the appeal by the assessee. However, the assessee filed an affidavit dated 26th June, 2024 saying that the assessee is not aware of the order ITA No. 1430/KOL/2024 (A.Y. 2018-2019) Khokan Acharya 2 passed by the ld. CIT(Appeals). When the assessee came to know about the order passed by the ld. CIT(Appeals), the assessee approached the ld. A.R. to prefer an appeal, due to that there was a delay of 123 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 123 days. Hence the delay is condoned. 4. The contention of the ld. Counsel for the assessee is that the ld. CIT(Appeals) dismissed the appeal of the assessee in limine for non-filing of condonation petition before him in proper format. He further submitted that the assessee was not aware of the date of hearing before the ld. CIT(Appeals). Therefore, the assessee was not in a position to appear before the ld. CIT(Appeals). Due to that, the ld. CIT(Appeals) dismissed the appeal filed by the assessee without condoning the delay. 5. On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to file the condonation petition. Therefore, the ld. CIT(Appeals) has no other option except dismissing the appeal and he pleaded to uphold the order passed by the ld. CIT(Appeals). ITA No. 1430/KOL/2024 (A.Y. 2018-2019) Khokan Acharya 3 6. I have heard both the sides and perused the material available on record. The ld. Counsel for the assessee filed a condonation petition mentioning the reasons for delay in filing the appeal before the ld. CIT(Appeals). Therefore, in order to ensure the principle of natural justice, I am of the view that it is a fit case to provide one more opportunity to the assessee to file condonation petition before the ld. CIT(Appeals). Therefore, I remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the appeal without any inference on the observations of earlier order passed by him. Thus, the ground raised by the assessee is allowed for statistical purposes. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 23/04/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 23rd day of April, 2025 Copies to :(1) Khokan Acharya, Vill. Rajgram Purbabazar, P.O. Rajgram, Birbhum-731224, West Bengal (2) Income Tax Officer, Ward-3(1), Suri ITA No. 1430/KOL/2024 (A.Y. 2018-2019) Khokan Acharya 4 (3) Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "