SANJIB KUMAR ROY,,KOLKATA vs. ITO, WARD 61(1),, KOLKATA

ITA 1355/KOL/2026Status: HeardITAT Kolkata01 September 2026AY 2015-201620 pages

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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA

Before: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the Ld.

Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 27.12.2024 for the AY 2015-16. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 409 days. At the time of hearing, the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R raised objections by submitting that the delay was n

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