ITAT Kolkata Restores Appeal, Imposes ₹50k Non-Cooperation Cost

Abdul Mannan Vs ITO (ITAT Kolkata) The appeal, filed with a delay of 464 days, was admitted after the ITAT accepted the assessee’s application, finding the reasons for the delay “plausible” and noting no serious objection from the Revenue. The assessee argued that the CIT(A) dismissed the appeal without granting a sufficient opportunity of being heard. The Tribunal acknowledged that the assessee failed to substantiate his claims or produce relevant evidence before both the Assessing Officer (AO) and the CIT(A), pointing to a history of non-cooperation. In the “interest of j...