ASHOK AGARWAL,SIKKIM vs. ITO, CIRCLE 3(2), GANGTOK, GANGTOK

ITA 2467/KOL/2026Status: DisposedITAT Kolkata14 September 2026AY 2012-20135 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was dismissed by the CIT(A) in limine. The assessee claimed they were unaware of the assessment order due to an issue with the CPC, which was resolved on April 8, 2026, and the appeal was filed on May 7, 2026.

What did the Tribunal hold?

The Tribunal found that the appeal was filed within the specified time after the assessment order was served. Therefore, the CIT(A)'s dismissal on grounds of delay was set aside.

What were the issues?

Whether the appeal filed by the assessee before the CIT(A) was delayed, and if the CIT(A) was justified in dismissing it on that ground.

Which sections of the Income-tax Act were involved?

Section 10(26AAA)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Siddharth Agarwal, AR
For Respondent: Shri Sobhan Sutradhar, Sr. DR
Hearing: 14.09.2026Pronounced: 14.09.2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A), NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2011-12/10620807 dated 25.05.2026 for the assessment year 2012-13. 2. Shri Siddharth Agarwal, AR represented on behalf of the assessee and Shri Sobhan Sutradhar, Sr. DR represented on behalf of the revenue.

3.

It was submitted by the ld. AR that the assessment order was passed on 01.12.2019. It was the submission that the assessee was under the belief that the decision of the Hon’ble Supreme Court in regard to exemption u/s 10(26AAA) was sub-judice and therefore, the assessee has kept quiet. It was the submiss

The order continues below.

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