NIRAJ KAJARIA,KOLKATA V. ITO, WARD 29(4), KOLKATA

ITA 1482/KOL/2025

AI Insights

The case involves Niraj Kajaria, the appellant, who appealed against the order of the Commissioner of Income Tax (Appeals), Kolkata-20, for the Assessment Year 2012-2013. The appeal was initially time-barred by 159 days, for which the assessee filed a condonation petition citing negligence by his tax professional. The ITAT found the delay unintentional and condoned it. During the hearing, no representative appeared on behalf of the assessee, and the Sr. Departmental Representative supported the lower authorities' decisions. The ITAT noted the absence of substantive discussion on merits by the CIT(Appeals) and decided to remit the case back to ensure adherence to the principles of natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787567 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-07-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Condonation of delay; Set aside; Opportunity of being heard; Period of limitation; Principle of natural justice; Time period of passing order

Judgement Text

" ITA No. 1482/KOL/2025 (A.Y. 2012-2013) Niraj Kajaria 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 1482/KOL/2025 Assessment Year: 2012-2013 Niraj Kajaria,…………………………..……...……Appellant P-76D, Chetala Road, Kolkata-700027 [PAN:AFTPK7213F] -Vs.- Income Tax Officer,…………………………..…..Respondent Ward-29(4), Kolkata, Aayakar Bhawan, Dakshin, 2, Gariahat Road (South), Kolkata-700031 Appearances by: N o n e, appeared on behalf of the assessee Shri Kallol Mistry, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: November 13, 2025 Date of pronouncing the order: November 17, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of Id. Commissioner of Income Tax (Appeals), Kolkata-20 dated 13.11.2024 passed for Assessment Year 2012- 2013. Printed from counselvise.com ITA No. 1482/KOL/2025 (A.Y. 2012-2013) Niraj Kajaria 2 2. The appeal is time barred by 159 days in filing the appeal by the assessee. However, the assessee filed a condonation petition as well as affidavit before the ITAT in support of condonation of delay of 159 days mentioning that the delay occurred due to casual approach of his tax professional, who was earlier handling income tax matters and did not give proper attention to the case and failed to inform about the expiry of the limitation period for filing the appeal. That the delay in filing the appeal was purely unintentional and occurred due to circumstances beyond his control and there was no deliberate lapse or negligence on his part. He also stated that he was not aware of any notices of hearing and the order passed by the ld. CIT(Appeals) and when he came to know about the order passed by the ld. CIT(Appeals), he approached the ld. A.R. to prefer an appeal, due to that there was a delay of 159 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 159 days. Hence the delay is condoned. Printed from counselvise.com ITA No. 1482/KOL/2025 (A.Y. 2012-2013) Niraj Kajaria 3 4. None appeared on behalf of the assessee at the time of hearing. Therefore, I have decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record. 5. At the time of hearing, ld. Sr. Departmental Representative supported the orders of lower authorities. 6. I have heard the ld. Departmental Representative and perused the material available on record. A perusal of the impugned order clearly shows that as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. I also find that the assessment order has been passed u/s. 147/144 of the Act as the assessee remained non- compliant and failed to produce any evidence or supporting documents in support of the claim. Considering the facts and circumstances of the case, I am inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle Printed from counselvise.com ITA No. 1482/KOL/2025 (A.Y. 2012-2013) Niraj Kajaria 4 of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, I also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes. 7. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 17/11/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 17th day of November, 2025 Copies to :(1) Niraj Kajaria, P-76D, Chetala Road, Kolkata-700027 (2 Income Tax Officer, Ward-29(4), Kolkata, Aayakar Bhawan, Dakshin, 2, Gariahat Road (South), Kolkata-700031 Printed from counselvise.com ITA No. 1482/KOL/2025 (A.Y. 2012-2013) Niraj Kajaria 5 (3) CIT(A), Kolkata-20; (4) CIT - , Kolkata; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha Printed from counselvise.com "