SD RAI PRAYAS EDUCTIONAL TRUST ,KOLKATA V. ASSESSMENT UNIT WARD 50(1) , KOLKATA

ITA 2446/KOL/2025

AI Insights

The case involves an appeal by SD Rai Prayas Educational Trust against the order of the National Faceless Appeal Centre, Delhi, which dismissed the assessee's appeal in limine without condoning a significant delay of 909 days. The delay was attributed to a miscommunication where the assessment order was sent to an incorrect email address. The assessee argued that the dismissal without considering the merits violated principles of natural justice and fair play. The Departmental Representative did not object to the restoration of the case to the CIT (A). The Tribunal found the reasons for the delay to be genuine and thus condoned the delay, allowing the appeal for statistical purposes and directing a rehearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829058 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 29-10-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: RAKESH DUBEY
• Keywords: Principle of natural justice

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No. 2446/KOL/2025 (Assessment Year:2020-21) SD Rai Prayas Educational Trust Flat No.GE Building No.11, Brijdham Housing Complex, Canal Street, VIP Road, Shree Bhumi, Kolkata-700048, West Bengal Vs. Income Tax Officer, Ward 50(1) Ward 50(1), Kolkata-700054, West Bengal (Appellant) (Respondent) PAN No. AAVTS2993M Assessee by : Shri Rakesh Dubey, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 05.01.2026 Date of pronouncement: 13.01.2026 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 03.09.2025 for the AY 2020-21. 2. At the outset, the Learned Council of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 909 days, which was on account of bonafide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and Printed from counselvise.com Page | 2 ITA No. 2446/KOL/2025 SD Rai Prayas Educational Trust; A.Y. 2020-21 accordingly, the assessee need to be given one more opportunity of hearing before the Learned CIT (A) by restoring the issue back to the file of the Learned CIT (A). 3. The learned DR on the other hand did not object for the same. 4. After hearing the rival contentions and perusing the materials available on record, we find that the order has been passed by dismissing the appeal in Limine without condoning the delay of 909 days. We have perused the affidavit filed by the assessee explaining the delay. We find that the AO has sent the assessment order in the wrong e-mail .i.e. [e-mail] which is not the mail address of the assessee. The assessee as print from the department portal. Whereas the correct mail was [e-mail]. As we found the reasons to be genuine and bona fide and therefore, we condone the same and restore the appeal 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. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 13.01.2026. Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 13.01.2026 Sudip Sarkar, Sr.PS Printed from counselvise.com Page | 3 ITA No. 2446/KOL/2025 SD Rai Prayas Educational Trust; A.Y. 2020-21 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 "