IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER (Assessment Year 2017-2018)

Bhawna, C/o M/s Salarpuria Jalodia & Co., 7, C.R. Avenue, 3rd Floor, Kolkata - 700072 [PAN: AJAPB4693H] ……..…...…………….... Appellant vs.

ITO, Ward-3(1), Malda, Netaji Market Complex, 1st Floor, Rathbari, Malda - 732101 ................................ Respondent Appearances by:

Assessee represented by : Siddarth Jhajharia, FCA Department represented by : Raja Sengupta, CIT-DR Date of concluding the hearing : 16.06.2025 Date of pronouncing the order : 24.06.2025

O R D E R

PER SANJAY AWASTHI, ACCOUNTANT MEMBER

1. In this case, the Registry has pointed out there is a delay of 341 days in the filing of this appeal. For this purpose, the assessee has filed two affidavits, one by the assessee and another by his tax counsel, to request condoning of the said delay. Both of these affidavits deserve to be extracted for reference:

“I Bławna W/O- Nitesh Kumar, residing at Lokenath Para, Ward no.09, P.O+P.S- Dalkhola. Dist. Uttar dinajpur. West Bengal, 733201 being the Appellant do hereby solemnly affirm that-

1. That, I will be preferring an Appeal before the Hon'ble Income Tax Appellate Tribunal, Kolkata;

2. That the Appeal is for Assessment Year 2017-18and the Appeal is against an order passed under section 250 of the Act, by the CIT(A)- NFAC, Delhi dated

13th January, 2024.

3. That, there has been a delay of 349 days in filing of the Appeal before the ng Hon'ble Income Tax Appellate Tribunal, Kolkata;

The reasons for delay in filing of the Appeal before the Hon'ble Income Tax Appellate Tribunal, Kolkata are mentioned below-

a) I came to know about the order passed by the CIT(A)- NFAC, Delhi dated 21" October, 2024 only in the last week of February and immediately contacted a Chartered Accountant, who advised me to file the Appeal before the Learned Income Tax Appellate Tribunal, Kolkata, b) On the advise of the new Chartered Accountant, I have got the Appeal drafted, paid the Appeal fee and now filing the Appeal before the Hon'ble Income Tax Appellate Tribunal, Kolkata, It is humbly submitted that this Hon'ble Income Tax Appellate Tribunal, at Kolkata, on scrutinising the facts and circumstances in the accompanying application, may please construe facts and circumstances as "sufficient cause" for condoning the delay in filing of the Appeal before the Hon'ble Income Tax Appellate Tribunal, Kolkata The facts and circumstances elucidated in the accompanying application involves the question of "substantial justice", where gross delay of 349 days, deserves to be condoned in the overall interest of justice. On the other hand if condoning the delay is being denied it would seriously undermine the cause of justice, resulting into miscarriage of justice for the appellant.

VERIFICATION

1. Bhawna W/O- Nitesh Kumar, residing at Lokenath Para, Ward no. 09 P.O+P.S- Dalkhola, Dist.- Uttar dinajpur. West Bengal. 733201 being the Appellant do hereby verify that the contents of the above paragraphs are correct and true to the best of my knowledge and belief, Affirmed at Islampur this 28 day of February, 2025.”

Affidavit 2 “I Subarna Roy, son of Late Subal Chandra Roy, aged 26, of Village Uttar hola, Ward no. 15. Dist Uttar Dinajpur, by profession Advocate, having PAN WIPR8704Rdo hereby solemnly declare and affirm as follows:

1. That I was to engaged to file the income tax appeals before the Hon'ble Commissioner of Income Tax (Appeals), against the assessment order passed in the case of BHAWNA (AJAPB4693H) for the Assessment Year 2017-2018.

2. That being an elderly professional, I have assigned the task to my junior advocate. Unfortunately, the junior advocate left the service abruptly without a proper handover, which left the matter unattended.

3. That as a result of above, I could not file the appeal in time before the Hon'ble CIT(Appeals) and there was delay in filing of this appeal.

4. That the delay in filing