Abdul Mannan Vs ITO (Calcutta High Court)
The Calcutta High Court, in the case of Abdul Mannan Vs ITO concerning the assessment year 2017-18, adjudicated an appeal filed by the assessee against an order passed by the Income Tax Appellate Tribunal (ITAT), ‘SMC’ Bench, Kolkata, on July 15, 2025. While the assessee was not aggrieved by the Tribunal’s decision to remand the matter for a fresh assessment, the core dispute centered on the imposition of a hefty cost of Rs.50,000 for the restoration of the appeal.
The assessee, identified as a small trader dealing in glass articles, raised three substantial questions of law. These questions challenged whether the Tribunal erred in imposing such a substantial cost, whether the imposition suffered from perversity and bias, and whether the cost was justified given the assessee’s stated reasons for non-compliance. The assessee argued that his non-appearance during both the original assessment proceedings and the subsequent appellate proceedings was due to his ill health, poor knowledge of online compliance procedures, and sole dependency on a consultant who repeatedly failed to comply with the notices.
Procedural Background and Tribunal’s Order
The chronology of non-compliance began when the consultant failed to appear before the Assessing Officer (AO) on two occasions, leading the AO to complete the assessment ex parte under §143(3) of the Income Tax Act, 1961, on October 23, 2019.
