ASCENT AGENCY PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(1), KOLKATA

ITA 197/KOL/2026Status: HeardITAT Kolkata01 September 2026AY 2013-20144 pages

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

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Shri S. K. Tulsiyan, Advocate
For Respondent: Ms Kasturi Chakraborty, Sr. DR
Hearing: 23.07.2026Pronounced: 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)”], dated 10.09.2025 for Assessment Year (AY) 2013-14. 2. The appeal has been filed by the revenue with a delay of 47 days. The assessee has filed petition for condonation of delay along with affidavit and explained the reasons for the delay. After taking into account the petition and affidavit for condonation of delay, we find that delay was neither deliberate nor intentional. We note that the circumstances attributable for delay

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