SIDDHARTH KUMAR MANOT,KOLKATA V. I.T.O., WARD - 32(1), KOLKATA

ITA 1252/KOL/2025

AI Insights

Siddharth Kumar Manot filed an appeal against the order of the CIT(A), National Faceless Appeal Centre, Delhi, which dismissed his appeal due to delay without sufficient opportunity of being heard. The assessee explained the delay, which was not considered by the CIT(A). The Tribunal found that the CIT(A) had not adequately addressed the reasons for the delay provided by the assessee. The Tribunal also noted the non-compliance mentioned by the Assessing Officer but granted the assessee another opportunity to substantiate his case. The case was thus restored to the Assessing Officer for a fresh examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772223 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2020-2021
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: S.B. CHAKRABORTHY
• Assessee Lawyers: MIRAJ D SHAH
• Keywords: Opportunity of being heard; Corroborative evidences

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA No.1252/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2020-2021) Siddharth Kumar Manot, 138/A, Karaya Road, Ground Floor, Park Circus, Kolkata-700017 Vs ITO, Ward-32(1), Kolkata PAN No. :AJOPM 4135 B (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri Miraj D Shah, AR रधजस्व की ओर से /Revenue by : Shri S.B.Chakraborthy, Sr. DR सुनवाई की तारीख / Date of Hearing : 11/08/2025 घोषणा की तारीख/Date of Pronouncement : 28/08/2025 आदेश / O R D E R Per Pradip Kumar Choubey, JM : The assessee has filed the instant appeal against the order dated 07.03.2025, passed by the ld. CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2020-2021. 2. Ld. AR submitted that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay without affording sufficient opportunity of being heard. Ld. AR further submitted that the assessee has explained the delay, however, the ld. CIT(A) did not consider the same. Accordingly, ld.AR prayed the delay may kindly be condoned and the assessee may be given one more opportunity to file the relevant documents to substantiate its case before the ld.AO 3. On the other hand, ld. Sr.DR vehemently supported the orders of the lower authorities and submitted that the assessee was unable to Printed from counselvise.com ITA No.1252/KOL/2025 2 explain the delay before the ld. CIT(A). Therefore, ld.CIT-DR prayed that orders of the authorities below deserve to be upheld. 4. Upon hearing the submissions of counsel for the respective parties and perusing the facts of the case and submission made by the ld. AR, we find that the ld. CIT(A) in its order at para 2.2 the assessee has furnished the reason for delay, however, no supporting evidence was produced. Looking to the facts of the case and considering the submission of the assessee, we condone the delay in filing the appeal before the ld.CIT(A). We also noticed that in the assessment order the Assessing Officer in page 2 has categorically mentioned the non- compliance on the part of the assessee. On being asked, the ld.AR requested for one more opportunity to substantiate its case before the Assessing Officer. Therefore, in the interest of justice, we restore the issues in this appeal to the file of ld.AO for readjudication afresh after providing sufficient opportunity of being heard to the assessee. The assessee is also directed to produce all the relevant documents to substantiate its case and cooperate in the readjudication proceedings before the ld. AO, positively. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28/08/2025. Sd/- (RAJESH KUMAR) Sd/- (PRADIP KUMAR CHOUBEY) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 28/08/2025 Prakash Kumar Mishra, Sr.P.S. Printed from counselvise.com ITA No.1252/KOL/2025 3 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// Printed from counselvise.com "