Govinda Debnath Vs ITO (ITAT Kolkata)
The appeal filed by Govinda Debnath against the order of the Ld. Addl./JCIT(A), Mumbai, for the Assessment Year 2017-18, was allowed for statistical purposes by the ITAT, Kolkata Bench. The appeal was initially filed with a significant delay of 126 days, which the Tribunal addressed first. The assessee submitted an affidavit and screenshots of the e-filing portal asserting that the delay was bona fide, as no notices regarding the appellate proceedings—either electronically or physically—were ever received prior to the ex parte dismissal order itself. The Senior Departmental Representative (DR) could not successfully object to the factual basis for the delay. The Tribunal found the assessee’s contentions credible, concluding that the CIT(A) had dismissed the appeal without examining the case’s merits due to the assessee’s non-appearance, which stemmed from the lack of communication. In the interest of justice, the 126-day delay was therefore condoned, and the appeal was admitted.
Given that the appeal was dismissed at the first appellate stage without the submission of any details or merits-based adjudication, the ITAT found it necessary to remand the entire matter back to the file of the CIT(A) for a fresh decision. The Tribunal acknowledged that the assessee was not given a reasonable opportunity to present the case. The ITAT directed the CIT(A) to provide a reasonable opportunity to the assessee for proper adjudication of the issues. However, the Tribunal issued a strict caution to the assessee, instructing prompt cooperation with the renewed proceedings, warning that failure to do so would leave the CIT(A) free to pass an appropriate order based only on the available material. By restoring the issue to the CIT(A) for a fresh hearing, the ITAT ensured that the case would be decided on its merits after the assessee’s defence is heard.
