SUDIP BASAK,LAKETOWN, TWENTY FOUR PGS NORTH vs. A.C.I.T., CIRCLE - 49(1), KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: SHRI RAJESH KUMARAND SHRI PRADIP KUMAR CHOUBEY
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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