RANI MITRA,KOLKATA vs. JAO, WARD 50(1),, KOLKATA
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY
Per George Mathan, JM: These are two appeals filed by the revenue against the separate orders of the CIT(A), NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal nos.NFAC/2012-13/10540071 and NFAC/2012-13/10540070 both dated 31.12.2025 for the assessment year 2013-14 respectively.
Shri K. R. Sriram, FCA represented on behalf of the assessee and Shri Praveen Das Chowdhury, Sr. DR represented on behalf of the revenue.
A perusal of the orders of the ld. CIT(A) clearly shows that the ld. CIT(A) has dismissed both the appeals of the assessee on the ground of delays of 1441 and 1440 days without adjudicating the appeal of the assessee on merits as the assessee failed to present its case.
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