MANOJ SINGH,HOWRAH V. ITO, WARD 40(1), , KOLKATA

ITA 830/KOL/2025

AI Insights

The case involves appeals by the assessee, Manoj Singh, against the orders of the ld. Addl.JCIT(A)-2, Jaipur, for four consecutive Assessment Years. The primary contention was the dismissal of these appeals by the ld. CIT(A) due to delay, which the assessee attributed to the ongoing proceedings of a rectification application under section 154 of the Income Tax Act before the Assessing Officer (AO). The ITAT found the reason for the delay reasonable, considering the assessee was pursuing an alternative remedy which was not yet resolved, and thus, decided to condone the delay and remand the case back to the ld. CIT(A) for a fresh decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712069 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SHANKAR NASKAR
• Assessee Lawyers: SUNIL SURANA
• Keywords: Opportunity of being heard; Reasonable cause

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 Nos.829-832/KOL/2025 (नििाारण वर्ा / Assessment Year :2019-2020 to 2022-2023) Manoj Singh, 406/1, G. T.Road (South) Howrah, West Bengal-711103 Vs ITO, Ward-40 (1), Kolkata PAN No. : ALPPS 5330 M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Sunil Surana, AR राजस्व की ओर से /Revenue by : Shri Shankar Naskar, Sr. DR सुनवाई की तारीख / Date of Hearing : 23/07/2025 घोषणा की तारीख/Date of Pronouncement : 23/07/2025 आदेश / O R D E R These are the appeals filed by the assessee against the separate orders of the ld. Addl.JCIT(A)-2, Jaipur, dated 26.03.2025 for the Assessment Year 2019-2020, 2020-2021, 2021-2022 & 2022-2023, respectively. 2. Shri Sunil Surana, ld.AR appeared on behalf of the assessee and Shri Shankar Naskar, ld. Sr.DR appeared on behalf of the revenue. 3. During the course of hearing, it was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeals of the assessee without condoning the delay. It was the submission that the assessee was pursuing alternative remedy by filing rectification application u/s.154 of the Act before the AO and the same has not been disposed off by the ld.AO, therefore, the assessee could not file the appeals before the ld. CIT(A) within the prescribed time limit. It was the submission that during the pendency of the rectification application the assessee opted to file appeals against the Printed from counselvise.com ITA Nos.829-832/KOL/2025 2 intimation issued u/s.143(1) of the Act before the ld.CIT(A). It was submitted that the delay may kindly be condoned and the assessee may kindly be given one more opportunity to substantiate his case before the ld.CIT(A). 4. In reply, ld Sr. DR vehemently supported the orders of the Assessing Officer and ld. CIT(A). 5. I have considered the rival submissions. A perusal of the impugned order shows that the ld.CIT(A) has dismissed the appeals of the assessee on account of delay. A further perusal of the order of the ld.CIT(A), shows that the assessee has explained before the ld.CIT(A) with reasons for delay. It is noticed that the assessee has opted alternative remedy in the form of application u/s.154 of the Act and the same has not been disposed off by the Assessing Officer, which is a reasonable cause for delay in filing the appeals before the ld. CIT(A). Accordingly, the delay in filing the appeals before the ld.CIT(A) is condoned and so as to grant the assessee one more opportunity to substantiate its case, the issues in this appeals are restored to the file of the ld. CIT(A) for readjudication afresh on merits after granting the assessee adequate opportunity of being heard. 6. In the result, all the appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/07/2025. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 23/07/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA Nos.829-832/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// Printed from counselvise.com "