GOPAL HAR,JALPAIGURI vs. I.T.O., WARD - 1(1), JALPAIGURI
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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
These two appeals preferred by the assessee are against the orders of the learned Commissioner of Income Tax (Appeals),National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld.CIT(A)”], dated28.01.2025 for the Assessment Years(A.Y.) 2015-16 and 2016-17 respectively.
At the outset, we observed that there is a delay of 354 days in filing both the appeals before this Tribunal. After taking into the account, the reasons cited by the assessee in both appeals we note that the reasons are bonafide and genuine reasons and the delay is condoned by admitting these appeals for adjudication.
ITA Nos.1207 & 1208/Kol/2026
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