PRABHAT KUMAR CHAURASIA,KOLKATA V. ITO, WARD 37(1), KOLKATA

ITA 3064/KOL/2025

AI Insights

This case involves an appeal by Prabhat Kumar Chaurasia against the order of the National Faceless Appeal Centre, Delhi, for the Assessment Year 2022-23. The appeal was initially barred by limitation but was condoned due to the assessee's bonafide reasons for the delay. The primary contention was that the CIT (A) had passed an ex-parte order without deciding the issues on merit, which was challenged as a violation of procedural fairness under Section 250(6) of the Income Tax Act. Both the assessee's counsel and the Departmental Representative agreed that the matter should be reconsidered on its merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837978 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2022-2023
• Appeal Filed On: 12-12-2025
• Laws Referred To: Section 250(6) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSANTA SAHA
• Assessee Lawyers: ANKIT JALAN
• Keywords: Reasonable cause
• Section: 37(1)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM ITA No. 3064/KOL/2025 (Assessment Year:2022-23) Prabhat Kumar Chaurasia 187, Maharshi Debendra Road, Nimtalla, Kolkata-700006 West Bengal Vs. ITO, Ward 37(1) 3, Govt. Place, Kolkata-700001, West Bengal (Appellant) (Respondent) PAN No. AGCPC4602L Assessee by : Shri Ankit Jalan, AR Revenue by : Shri Susanta Saha, DR Date of hearing: 29.01.2026 Date of pronouncement: 17.02.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 12.06.2025 for the AY 2022-23. 2. At the outset, I note that the appeal of the assessee is barred by limitation by 103 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, I find that the delay is for bonafide and genuine reasons and , hence, I condone the delay and adjudicate the appeal. 3. The ld. Counsel for the assessee submitted that the order was passed ex-parte by the learned CIT (A). The ld. Counsel for the assessee Printed from counselvise.com Page | 2 ITA No. 3064/KOL/2025 Prabhat Kumar Chaurasia; A.Y. 2022-23 therefore prayed that the issue may kindly be restored to the file of the ld. CIT (A), so that issue could be decided on merit afresh. 3.1. The ld. DR on the other hand did not oppose the counsel of the assessee. 3.2. After hearing the submission of the parties and perusing the material available on record, I find that apparently this appeal was decided ex-parte by the learned CIT (A). I note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fair play, this appeal is restored 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. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes. 4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 17.02.2026. Sd/- (RAJESH KUMAR) (ACCOUNTANT MEMBER) Kolkata, Dated:17.02.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 3064/KOL/2025 Prabhat Kumar Chaurasia; A.Y. 2022-23 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 "