SK. KAMALUDDIN,SANTINIKETAN, BIRBHUM vs. A.C.I.T., CIRCLE - 3, SURI, BIRBHUM

ITA 1844/KOL/2026Status: HeardITAT Kolkata01 September 2026AY 2020-20213 pages

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

Before: SHRI DUVVURU R. L. REDDY & SHRI RAJESH KUMAR

For Appellant: Shri Debayan Patra, FCA
For Respondent: Shri Praveen Das Chowdhury, Sr. DR
Hearing: 04.08.2026Pronounced: 01.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals),National Faceless Appeal Centre, Delhi (hereinafter referred to as the “ld. CIT(A)”],dated24.03.2026 for the Assessment Year (AY) 2020-21. 2. The only issue raised by the assessee is against the order of ld. CIT(A) refusing to condone the delay of 153 days and not admitting the appeal by overlooking the fact that delay was due to the bonafide and sufficient cause which was explained by the assessee.

ITA No.1844/Kol/2026/AY 2020-21

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