SANJAY BANIK,HOOGHLY V. I.T.O., WARD- 23(1), HOOGHLY

ITA 2352/KOL/2024

AI Insights

The case involves appeals filed by Sanjay Banik against the orders of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment years 2012-2013, 2013-2014, and 2015-2016. The appeals were initially filed with significant delays, which the Tribunal condoned based on the plausible reasons provided by the assessee's advocate. The primary issue was the failure of the assessee to produce all necessary evidence before the Assessing Officer due to inadequate follow-up with the legal representative's portal concerning notices. The Tribunal, considering the circumstances and in the interest of justice, decided to restore the matters to the Assessing Officer for a fresh decision, allowing the assessee to present all relevant evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313023 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-05-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUSANTA SHAH
• Assessee Lawyers: SOUMITRA CHOUDHURY
• Keywords: Condonation of delay; Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.2351 to 2353/KOL/2024 (निर्धारण वर्ा / Assessment Year : 2012-13, 2013-14 & 2015-16) Sanjay Banik, 56, STN Sarani, PO:Saradapally PS : Bhadreswar, Hooghly Vs ITO, Ward-23(1), Hooghly PAN No. :AEGPB 3460 B (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Soumitra Choudhury, Advocate रधजस्व की ओर से /Revenue by : Shri Susanta Shah, Sr. DR सुनवाई की तारीख / Date of Hearing : 01/05/2025 घोषणा की तारीख/Date of Pronouncement : 01/05/2025 आदेश / O R D E R Per Bench : These are the appeals filed by the assessee against the separate orders, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 23.01.2021 and 26.06.2024, for the assessment years 2012- 2013, 2013-2014 & 2015-2016. 2. Shri Soumitra Choudhury, Advocate appeared on behalf of the assessee in all the appeals. Shri Susanta Shah, Sr. DR appeared on behalf of the revenue in all the appeals. 3. At the outset, on perusal of the record, it is found that two of the appeals of the assessee are filed belatedly by 1280 days each while one is late by 60 days and in this regard, ld. AR has filed application for condonation of delay supported by affidavit stating the reasons which are ITA No.2351-2353/KOL/2024 2 plausible and are not found to be false. Though the ld. Sr. DR objected to condone the delay in filing all the three appeals, however, looking to the facts and circumstances of the case as also the fact that the order passed by the ld. CIT(A) is a non-speaking order, therefore, we condone the delay of 1280 days delay each in filing all the three appeals and appeals are admitted for hearing. 4. During the course of hearing, it was submitted by the ld. AR that the there was a failure on the part of the assessee to produce all the evidence before the Assessing Officer as the assessee at that point of time had failed to follow up with the AR’s portal in respect of notices issued to the assessee. It was the prayer that the matter may be restored to the file of ld. AO to decide the issue involved in all the appeals afresh so that the assessee could be able to produce all the evidence to substantiate his claim before the ld. AO. 5. In reply, ld Sr DR did not raise any serious objection, however, it was submitted that the assessee could have been more careful in its tax matter. 6. We have considered the rival submissions. As it is noticed that there is an admitted failure on the part of the assessee to provide all the details before the Assessing Officer and, thus, in the interest of justice, we grant the assessee one more opportunity to substantiate its claim before the Assessing Officer by restoring the issues in all the appeals to the file of Assessing Officer for adjudication afresh. Needless to say, the assessee shall be granted adequate opportunity of being heard. ITA No.2351-2353/KOL/2024 3 7. In the result, all the three appeals of the assessee are partly allowed for statistical purposes. Order dictated and pronounced in the open court on 01/05/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 01/05/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// "