Durga Shaw Vs ACIT (ITAT Kolkata)
Summary: The appeal was filed by the assessee against the order dated 04.03.2025 passed by the National Faceless Appeal Centre, Delhi, for Assessment Year 2016-17.
The appeal was barred by limitation by 37 days. During the hearing, the assessee’s counsel explained the reasons for the delay. The Departmental Representative did not object to condonation. After considering the rival contentions and material available on record, the ITAT Kolkata found the delay to be for bona fide and genuine reasons and accordingly condoned the delay.
On merits, the assessee submitted that the impugned order passed by the learned CIT(A) had dismissed the appeal without considering the assessee’s contentions or adjudicating the case on merits. The assessee sought an opportunity to present its case before the CIT(A) and to furnish evidence to establish the expenditure, including the source of expenditure incurred on the building. The Departmental Representative did not object to the request.
The Tribunal observed that the impugned order passed by the NFAC had dismissed the appeal without examining the merits of the case. In the interest of justice and fairness to both parties, the ITAT considered it appropriate to restore the issue raised on merits to the file of the CIT(A) for necessary adjudication after providing the assessee a reasonable opportunity to furnish evidence concerning the expenditure, including the source of expenditure incurred on the building.
