NIRMAL KUMAR ROY,KOLKATA V. I.T.O., WARD - 49(1), KOLKATA

ITA 2398/KOL/2024

AI Insights

The case involves an appeal by Nirmal Kumar Roy against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2018-2019. The appeal was initially time-barred by one day, but the Tribunal condoned the delay considering the circumstances. The primary contention was that the CIT(Appeals) dismissed the appeal without merit consideration, relying solely on the Assessing Officer's order. The Departmental Representative argued that the assessee was given sufficient opportunity to substantiate his claims but failed to do so. The Tribunal decided to provide another opportunity to the assessee to present his case before the CIT(Appeals).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668822 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Principle of natural justice

Judgement Text

" ITA No. 2398/KOL/2024 (A.Y. 2018-2019) Nirmal Kumar Roy 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) I.T.A. No. 2398/KOL/2024 Assessment Year: 2018-2019 Nirmal Kumar Roy,…………………….………Appellant Kholishakota, 5 No. Kholishakota, Birati, North 24-Parganas-700051 [PAN:ADPPR1577F] -Vs.- Income Tax Officer,……………………….…….Respondent Ward-49(1), Kolkata Appearances by: Shri C. Rai, C.A., appeared on behalf of the assessee Shri Susanta Saha, Addl. CIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: June 25, 2025 Date of pronouncing the order: June 26, 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 27th September 2024 passed for Assessment Year 2018-19. 2. The appeal is time barred by only one day in filing the appeal by the assessee. However, the assessee did not file condonation petition for delay in filing the appeal. When the assessee came to ITA No. 2398/KOL/2024 (A.Y. 2018-2019) Nirmal Kumar Roy 2 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 1 day in filing the appeal before the Tribunal. 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 1 day. 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 without going into the merit of the case and only by relying on the order of ld. Assessing Officer. He, therefore, pleaded to set aside the orders passed by the revenue authorities. 5. On the other hand, ld. Departmental Representative submitted that sufficient opportunity was being provided to the assessee but the assessee failed to substantiate his claim. 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). 6. I have heard both the sides and perused the material available on record. By considering the totality of the facts and circumstances of the case and 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. Therefore, I remit the matter back to the file of ld. CIT(Appeals) with a direction to dispose of the ITA No. 2398/KOL/2024 (A.Y. 2018-2019) Nirmal Kumar Roy 3 appeal without any inference on the observations of earlier order passed by him. 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 of the case, based on the materials available on the record. Thus, the grounds raised by the assessee in the appeal are 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 26/06/2025. Sd/- (Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 26th day of June, 2025 Copies to :(1) Nirmal Kumar Roy, Kholishakota, 5 No. Kholishakota, Birati, North 24-Parganas-700051 (2) Income Tax Officer, Ward-49(1), Kolkata (3) CIT(A), 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. "