INCOME TAX OFFICER, WD-6(2), KOL, KOLKATA vs. M/S. LINTON DEALERS PVT. LTD., KOLKATA

ITA 32/KOL/2026Status: DisposedITAT Kolkata01 September 2026AY 2010-117 pages

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

Before: SHRI RAJESH KUMAR & SHRI PRADIP KUMAR CHOUBEY

For Appellant: Ms Sucheta Chattopadhyay Roy, CIT- DR
For Respondent: Shri Vinod Jain, FCA
Hearing: 29.06.2026Pronounced: 01.09.2026

PER RAJESH KUMAR, ACCOUNTANT MEMBER:

This appeal preferred by the revenue 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 07.10.2025 for Assessment Year (AY) 2010-11. 2. The appeal has been filed by the assessee with a delay of only 2 days. The assessee has filed a petition for condonation of the delay. After considering the petition for condonation of delay, we find that delay was neither deliberate nor intentional. Therefore, the assessee could not file the appeal timely before us. We note that the reasons are reasonable and are beyond the contro

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