M/S. JEWEL INDIA JEWELLERS,KOLKATA V. DCIT, CENTRAL CIRCLE 4(4), KOLKATA

ITSSA 78/KOL/2025

AI Insights

This case involves an appeal by M/s Jewel India Jewellers against the order of the Commissioner of Income-tax (Appeals), Kolkata, which dismissed their appeal in limine for not condoning a delay of 158 days in filing the appeal. The assessee argued that the delay was due to bona fide and genuine reasons, and the dismissal violated the principles of natural justice and fair play. The Departmental Representative did not object to the restoration of the case to the CIT(A). The Tribunal found the reasons for the delay to be genuine and bonafide, thus condoning the delay and restoring the appeal to the CIT(A) for a decision on merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 824850 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 02-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 04-07-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM
• Assessee Lawyers: SUNIL SURANA
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY, JM IT(SS)A No.78/KOL/2025 (Assessment Year: 2014-15) M/s Jewel India Jewellers 41, Manohar Dass Street, Burra Bazar, Kolkata-700007, West Bengal Vs. DCIT, Central Circle 4(4) Aaykar Bhawan Poorva, Shanti Palli, 110, Eastern Metropolitan Bypass, Opposite Ruby, Kasba, Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AACFJ4832H Assessee by : Shri Sunil Surana, AR Revenue by : Shri Guru Bhashyam, DR Date of hearing: 28.10.2025 Date of pronouncement: 02.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata-27(hereinafter referred to as the “Ld. CIT(A)”] dated 26.06.2025 for the AY 2014-15. 2. At the outset, the Learned Counsel of the assessee submitted before bench that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 158 days, which was on account of bona fide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, the assessee needs to be given one more opportunity of hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A). Printed from counselvise.com Page | 2 IT(SS)A No. 78/KOL/2025 M/s Jewel India Jewellers; A.Y. 2014-15 3. The learned DR on the other hand did not object for the same. 4. After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by the ld.CIT(A) dismissing the appeal in Limine without condoning the delay of 158 days. As we found the reasons for delay in filing the appeal to be genuine and bonafide, therefore, we are inclined to condone the same. Accordingly, we restore the appeal back to the file of the Learned CIT (A) with a direction to decide the same on merit, after affording reasonable opportunity of hearing to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 02.01.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 02.01.2026 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. Printed from counselvise.com Page | 3 IT(SS)A No. 78/KOL/2025 M/s Jewel India Jewellers; A.Y. 2014-15 Sr. No. Particulars Date Initials Person concern ed 1 Draft dictated on 29.12.25 Sr.PS 2 Draft placed before author 29.12.25 Sr.PS 3 Draft proposed & placed before the second Member AM 4 Draft discussed/approved by Second Member AM 5 Approved Draft comes to the Sr.PS/PS Sr.PS 6 Kept for pronouncement on Sr.PS 7 File sent to the Bench Clerk Sr.PS 8 Date on which file goes to the Head Clerk 9 Date of dispatch of Order 10 Dictation Sheet is attached herewith NO Printed from counselvise.com "