SUMANTA PAUL,UTTAR DINAJPUR vs. I.T.O., WARD - 2(4), RAIGANJ

ITA 2480/KOL/2026Status: DisposedITAT Kolkata16 September 2026AY 2020-20215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the ITAT, citing the liberal approach to condoning delays with sufficient cause. The Tribunal also found sufficient cause for the delay in filing the first appeal before the CIT(A) and set aside the CIT(A)'s order.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 136 days. The assessee claimed the delay was due to not being properly guided by their previous Chartered Accountant and receiving the CIT(A) order late. The CIT(A) had dismissed the assessee's first appeal on delay.

What were the issues?

Whether the delay in filing the appeal before the ITAT and the first appeal before the CIT(A) was sufficiently explained and should be condoned. Whether the CIT(A) erred in dismissing the appeal on delay.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Appellant: Shri Soumitra Choudhury and Shri
For Respondent: Shri Ujjawal Mandal, Sr. DR
Hearing: 14.09.2026Pronounced: 16.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

The present Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 22.12.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2020-21. 2. There is a delay of 136 days in filing the captioned Appeal. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“1. That the Ld. CIT(A)-NFAC has passed the appellate order for the A.Y. 2020-21 on 22.12.2025. 60 days from 01.01.2026 elapsed on 01.03.2026, so the due date for presenting the appeal has expired before. The appeal has bee

The order continues below.

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