G C JEWELLERS PVT. LTD.,KOLKATA vs. I.T.O., WARD - 8(4), KOLKATA

ITA 3107/KOL/2025Status: DisposedITAT Kolkata03 September 2026AY 2012-201313 pages

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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Manish Tiwari, AR
For Respondent: Shri Ambrish Mishra, DR
Hearing: 20.08.2026Pronounced: 03.09.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 11.06.2024 for the AY 2012-13. 2. At the outset, we note that the appeals of the assessee are barred by limitation by 108 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the ITA No. 3107 & 3108/KOL/2025 GC Jewellers Pvt. Ltd.; A.Y. 2012-13 delay is for bonafide and g

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