Mukul Banerjee Vs ITO (ITAT Kolkata)
Kolkata ITAT condoned a delay of 2581 days in filing appeal, holding that the delay was supported by reasonable cause, and restored the matter to AO for fresh adjudication subject to cost of ₹25,000 payable to Legal Aid Services, Calcutta High Court
Assessee contended that he was unaware of CIT(A)’s order as it had not been physically served, and came to know of it only upon checking the e-filing portal much later. He filed an affidavit explaining the delay & offered to bear a cost of ₹25,000.
ITAT noted that both AO & CIT(A) had passed ex parte orders due to Assessee’s repeated non-compliance. In the interest of justice, it condoned the delay, remanded the matter to AO, and directed Assessee to cooperate fully in the fresh proceedings.
Tribunal clarified that failure to pay ₹25,000 within 60 days would result in automatic confirmation of CIT(A)’s order.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-6, Kolkata in Appeal No. 150/CIT(A)-6/Kol/2015-16 dated 22nd March, 2018 for the assessment year 2011-12.
2. Shri Promit Majumdar, ld. A.R., appeared on behalf of the assessee and Shri Sandip Sarkar, ld. JCIT, Sr. D.R., appeared on behalf of the Revenue.
