RAVI RAJGARHIA,KOLKATA vs. I.T.O., WARD - 33(1), KOLKATA

ITA 1284/KOL/2026Status: DisposedITAT Kolkata03 September 2026AY 2013-20148 pages

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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

For Appellant: Shri Sunil Surana, AR
For Respondent: Shri Praveen Das Chowdhury
Hearing: 15.07.2026Pronounced: 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 05.01.2026 for the AY 2013-14. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 07 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 delay is for bonafide and genuine reasons and , hence, we condone the delay and admit the appeal for adjudication. Ravi Rajgarhia; A.Y. 2013-14

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