VIJAY RAJ DOSHI,KOLKATA V. INCOME TAX OFFICER 61(1), KOLKATA

ITA 1091/KOL/2024

AI Insights

The case involves Vijay Raj Doshi, the appellant, contesting an order from the National Faceless Appeal Centre, Delhi, which was itself based on an earlier assessment order. The dispute arose from the Assessment Year 2017-18. The appellant's counsel argued that the appeal was delayed due to the appellant's illiteracy and issues with his Income Tax Practitioner, who was unable to access necessary digital resources due to internal conflicts. The Tribunal found merit in the appellant's reasons for the delay and decided to remand the case for a fresh examination of the merits, providing the appellant another opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 23951 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Other Referred Cases: Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAPIL MONDAL
• Assessee Lawyers: P.K. SINGH
• Keywords: Reasonable cause
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES “SMC”, KOLKATA BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1091/KOL/2024 Assessment Year : 2017-18 Vijay Raj Doshi, 62, Golaghata Road, Kamla Apartment, Sreebhumi, Kolkata-700048, West Bengal PAN :AFGPD1126B V/s ITO, Ward 61(1), Kolkata Appellant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal pertaining to Assessment Year 2017- 18 at the instance of assessee is directed against the order dated 19.01.2024 passed by National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (in short ‘the Act’) which in turn is arising out of Assessment Order dated 17.12.2019 passed u/s. 143(3) of the Act. 2. At the outset, Ld. Counsel for the assessee submitted that the appeal is time barred by 51 days before the Tribunal. He referred to the condonation petition filed by the assessee and submitted that the assessee is an illiterate. The assessee entrusted the work to Income Tax Practitioner who created email id for receiving the notices from the ITBA portal. Assessee by : Shri P.K. Singh, C.A. Revenue by : Shri Kapil Mondal, Addl. CIT Date of hearing : 25.11.2024 Date of pronouncement : 05.02.2025 ITA No.1091/Kol/2024 Vijay Raj Doshi However, there was rivalry between the partners and the Income-tax Practitioner was denied access to computer. In the meantime, proceedings were initiated and exparte order came to be passed against the assessee. Therefore, the assessee could not represent his case before the ld.CIT(A). In the backdrop of these facts, the Ld. Counsel for the assessee prayed for condoning the delay and assessee may be given an opportunity to represent his case before the ld.CIT(A) by remanding the matter to the file of ld.CIT(A) for denovo adjudication. 3. I have carefully gone through the averments made in the condonation petition and find that there was ‘reasonable cause’ which prevented the assessee in filing the appeal within the stipulated time. Therefore, the delay of 51 days in preferring the appeal before the Tribunal is condoned by virtue of decision of Hon’ble Supreme Court in the case of Collector Land Acquisition Vs. MST Katiji (1987) 167 ITR 471 SC. 4. Considering the totality of the facts of the case and the submissions made by the ld. Counsel for the assessee and there being no objection for remanding the issue to the file of ld.CIT(A) for denovo adjudication, I deem it proper to give an opportunity to the assessee. In view thereof, without dwelling into merits of the issue, the issue on merits is being remitted to the file of ld.CIT(A). Assessee is directed to provide proper email id to the department for receiving the hearing notices from the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Finding of the ld.CIT(A) is set ITA No.1091/Kol/2024 Vijay Raj Doshi aside and effective ground of appeal raised by the assessee is allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 05th day of February, 2025. - Sd/- (MANISH BORAD) ACCOUNTANT MEMBER पुणे/Pune; \u0001दनांक / Dated : 05th February, 2025 Satish आदेश क\u0002 \u0003ितिलिप अ\tेिषत / Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant. 2. \r\u000eयथ\f / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, “(SMC)” ब\u0014च, Kolkata/ DR, ITAT, “(SMC)” Bench, Kolkata. 5. गाड\u0018 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Assistant Registrar, ITAT, Kolkata "