BISWAJIT DAS,COOCHBEHAR vs. DCIT, CIRCLE 2(1), JALPAIGURI

ITA 3225/KOL/2025Status: DisposedITAT Kolkata08 September 2026AY 2020-20217 pages
AI SummaryRemanded

What were the facts?

The assessee filed an appeal before the CIT(A) with a significant delay of 1008 days, citing severe health issues of his mother, professional duties, and public service as reasons. The CIT(A) dismissed the appeal, deeming the reasons insufficient cause for condoning the delay.

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have condoned the delay, considering the principles of substantial justice and the liberal interpretation of 'sufficient cause'. The matter was remanded back to the CIT(A) for adjudication on merits.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) was sufficiently explained to warrant condonation, and if the CIT(A) erred in dismissing the appeal solely on grounds of delay without adjudicating on merits.

Which sections of the Income-tax Act were involved?

Section 249(3),Section 147,Section 144,Section 69,Section 56(2)(x)(b)(B),Section 143(2),Section 142(1),Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH AT KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2020-21 dated 28.11.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

"

1.

That the Ld. Commissioner of Income Tax (Appeals), NFAC, erred both in law and on facts in dismissing the appeal as invalid on account of delay in filing, with

The order continues below.

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