IN INCOME TAX APPELLATE TRIBUNAL, BENCH KOLKATA [Before Hon ble Shri S.S.Viswanethra Ravi, JM & Dr.Arjun Lal Saini, AM ] ITA No.2102/Kol/2013 Assessment Year : 2005-06 Pradip Kumar Dey -versus- I.T.O., Ward-1, Nadia Nadia [PAN: ADEPD 9172 H] (Appellant) (Respondent) For Appellant : Shri I.Banerjee, FCA For Respondent : Shri R.K.Kureel, JCIT Date of Hearing : 06.09.2016 Date of Pronouncement : 23.09.2016 ORDER Per Dr.Arjun Lal Saini, AM captioned appeal filed by assessee pertaining to A.Y.2005-06, . is directed against order passed by Commissioner of Income Tax (Appeals)- XXXVI, Kolkata in Appeal No.651/CIT(A)-XXXVI/Koll/Wd-1,Nadia/10-11/194 dated 19.04.2013 which in turn directed against order passed by Ld. Assessing Officer u/s 264/144 of Income Tax Act, 1961 (in short, Act dated 29.09.2010. 2. In this appeal, although assessee has raised multiple grounds of appeal but at time of hearing grievance of assessee has been confined to ground nos.1 and 2 and other groudns have not been pressed. Ground Nos. 1 and 2 raised by assessee read as follows :- 1) That on facts and circumstances of case and in law Ld. CIT (A) XXXVI, Kolkata has grossly erred in dismissing appeal on alleged ground of delay in filing appeal, after omitting to appreciate constraining circumstances, caused by acute physical ailments, duly evidenced by necessary medical certificates and confirmations and corresponding condonation application. 2) That on facts and circumstances of case and in law Ld. CIT (A) XXXVI, Kolkata has grossly erred in dismissing appeal without ever dealing with merits 2 ITA No.2102/Kol/2013 Pradip Kumar Dey A..Y.2005-06 of appellate grounds, while omitting to consider condonation petition explaining and evidencing delay in filing appeal, in objective, fair and judicious manner. 3. ld. AR for assessee has submitted tht ld. C.I.T.(A) XXXVI, Kolkata has erred in not condoning dealy in filing appeal. assessee produced medical certificate and other documents to show genuineness and to show cause of dealy in filing appeal. In spite of this ld. CIT(A) did not condone delay. ld. CIT(A) has dismissed appeal of assessee by observing as follows :- 3. appellant also filed medical certificate dated 22.03.2011 having details are as under :- "This is to certify that Mr. Pradip Kr. Dey, S/o Lt. Grish Ch. Dey ofKrishnagar, P.S.- Kalandi, Dist.-Nadia has been treated by me on and from 20110/2009 (from P.V.O.) and was diagnosed as liver alscers. Mr. Day was therefore referred to higher centre and he was than treated at Apollo Hospital at Chennai. He thereafter is follow-up by me for ill health." And also submitted another medical certificate which is as under: 'This is to certify that Mrs. Snigdha Dey 41/HCF., W/o Mr. Pradip Kumar Dey of 39, R. N. Tagore Road, Post - Krishnagar, has been suffering from Diabetis with Recurrent Pelvic inflammatory disease being treated by me for last two years. She has undergone twice laseram section for obstetric. indications and severe vulvovagata during pregnancy. She was advised to take rest and do sedentary dents. Her disease progressed to dysfunctional uterine bleeding for which she was on conservative treatment." 4. submission of A/R, grounds of appeal, assessment order and condonation of delay petition were duly considered. appeal has been filed approx 140 days late for which no convincing reply was filed. Generally appeals are being filed by advocate/CAs of appellant for which appellant has shown no difficulty. There is deliberate delay under guise of illness. Hence keeping in view of this application of condonation of delay of 140 days is rejected and appeal is dismissed. 4. Ld. DR for Revenue has primarily reiterated stand taken by ld CIT(A), which we have already noted in our earlier para and is not being repeated for ske of brevity. 5. We have heard both parties, perused materials available on record. We noticed that there is merit in submissions of assessee, as he has explained that in spite of production of medical certificate and other documents CIT(A) has ignored principles of natural justice and dismissed appeal and has not condoned delay. It is genuine case and delay should be condoned. Therefore we 3 ITA No.2102/Kol/2013 Pradip Kumar Dey A..Y.2005-06 set aside order of ld. CIT(A) and remit case to file of ld. CIT(A) to decide case afresh after giving proper opportunity of being heard to assesee. 6. In result appeal of assessee is allowed for statistical purposes. Order pronounced in court on 23.09.2016. Sd/- Sd/- [S.S.Viswanethra Ravi] [Dr.Arjun Lal Saini] Judicial Member Accountant Member Date: 23.09.2016. R.G.(.P.S.) Copy of order forwarded to: 1. Pradip Kumar Dey, C/o Joutuck World of Electronics, 28, R.N.Tagore Road, Krishnanagar, Dist. Nadia, West Bengal, Pin: 741101. 2 I.T.O., Ward-1, Nadia. 3. CIT- XXI, Kolkata 4. CIT(A)-XXXVI, Kolkata. 5. DR, Kolkata Benches, Kolkata True Copy, By order, Deputy /Asst. Registrar, ITAT, Kolkata Benches Pradip Kumar Dey v. I.T.O., Ward-1, Nadia