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

ITA 2481/KOL/2026Status: DisposedITAT Kolkata16 September 2026AY 2018-20194 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting that the CIT(A) order was ex-parte and did not decide all grounds on merits. The case was restored to the Assessing Officer for de-novo assessment.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 75 days, citing reasons of not being properly guided by the previous Chartered Accountant. The CIT(A) had dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the ex-parte order of the CIT(A) warrants restoration for de-novo assessment.

Which sections of the Income-tax Act were involved?

Section 250

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 19.02.2026, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) pertaining to the Assessment Year 2018-19. 2. There is a delay of 75 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. 2018-19 on 19.02.2026. 60 days from 01.03.2026 elapsed on 29.04.2026, so the due date for presenting the appeal has expired before. The appeal has been filed o

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →