Santosh Kumar Ghosh Vs ACIT, Circle-41, Nadia

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Santosh Kumar Ghosh, against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-12/10292/2019-20 dated 02.02.2024. The appeal was filed with a delay of 76 days, but the delay was condoned as the reasons provided in the affidavit were plausible and valid. The assessee, represented by Shri Rajesh Kumar Mishra, Advocate, argued that the CIT(A) dismissed the appeal ex parte without providing…

Legal Issues

• 1. Whether the appeal filed by the assessee should be condoned despite the delay?
• 2. Whether the CIT(A) dismissed the appeal ex parte without providing sufficient opportunity of being heard to the assessee?

Precedents Relied Upon

Judgment Outcome