RAHUL SINGH,PURULIA V. I.T.O., WARD - 3(2), PURULIA

ITA 1766/KOL/2025

AI Insights

This case involves an appeal by Rahul Singh against an order from the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2018-2019. The appeal was initially delayed due to the assessee's claim of a medical condition following an accident, which he later clarified as swelling in his left arm. Despite submitting a medical certificate and an affidavit, the tribunal found the delay unjustifiable, particularly noting that the assessee had resumed business activities and the medical reports did not support the extent of the claimed incapacitation. Consequently, the tribunal dismissed the appeal in limine, without proceeding to substantive issues.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829035 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 05-08-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Assessee Lawyers: S.K.KAMALUDDIN

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 No.1766/KOL/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Rahul Singh, C/o Singh Construction,Mahato Para Dulmi Nadiha, Purulia-723102 Vs ITO Ward-3(2), Purulia PAN No. :CXOPS 9006 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri S.K.Kamaluddin, FCA राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/01/2026 घोषणा की तारीख/Date of Pronouncement : 13/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 26.08.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-2019. 2. It was submitted by the ld. AR that the appeal of the assessee is delayed by 253 days. It was the submission that the assessee met with an accident and he was unable to file the appeal within the time. The assessee has also filed medical certificate along with the affidavit thereon. The facts in the present case clearly show that the assessee had admittedly not met with an accident but he is having swelling in his left arm. The x-rays have been takne in April, 2024. It must be mentioned here that the order of the ld.CIT(A) is dated 26.08.2024. The final report being the final x-ray is of 21.11.2024 and the Radiologist also mentions that there is “no significant abnormality seen” and his observation is that all other issues are normal. This is of November, 2024. The assessee is a contractor. He is able to run Printed from counselvise.com ITA No.1766/Kol/2025 2 about his business. However, the appeal is of 05.08.2025 with the delay of 278 days. The assessee claims that the delay is of 253 days. The reasons given by the assessee clearly do not explain the delay, If at all after November, 2024. This being so, the delay in filing the appeal is not condoned and the appeal of the assessee stands dismissed in limine. 7. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 13/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 13/01/2026 Prakash Kumar Mishra, Sr.P.S. 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 "