SUDIP BASAK,LAKETOWN, TWENTY FOUR PGS NORTH vs. A.C.I.T., CIRCLE - 49(1), KOLKATA

ITA 2151/KOL/2026Status: HeardITAT Kolkata03 September 2026AY 2019-20207 pages

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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: SHRI RAJESH KUMARAND SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri Soumitra Choudhury and Shri
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 18.08.2026Pronounced: 03.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of learnedCommissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (hereinafter referred to as the “ld.CIT(A)”], dated06.10.2025 for the Assessment Year (AY) 2019-20. 2. The appeal has been filed by the assessee with a delay of 161 days. The assessee has filed a petition for condonation of delay and explained the reasons in the affidavit. After considering the petition for condonation of delay, we find that delay was neither deliberate nor intentional. Consequently,

ITA No.2151/

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