COCETRA MERCHANTS PRIVATE LIMITED,KOLKATA vs. ITO WARD 9(3), KOLKATA

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ITA 2240/KOL/2026Status: DisposedITAT Kolkata18 August 2026AY 2015-163 pages
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What did the Tribunal hold?

The Tribunal condoned the delays in filing the appeals before the CIT(A) and restored the quantum addition and consequential penalty proceedings to the file of the CIT(A) for re-adjudication on merits.

What were the facts?

The assessee filed appeals before the ITAT which were delayed. The CIT(A) had dismissed the assessee's appeal on grounds of delay without adjudicating on merits. The assessee also faced consequential penalty proceedings.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on grounds of delay without considering the merits. Whether consequential penalty proceedings should be re-adjudicated.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

Hearing: 18/08/2026Pronounced: 18/08/2026

आदेशकीप्रनतनलनपअग्रेनर्त/Copy of the Order forwarded to : अपीलार्थी/ The Appellant- 1. 2. प्रत्यर्थी/ The Respondent- 3. आयकरआयुक्त(अपील) / The CIT(A), आयकरआयुक्त/ CIT 4. 5. दवभागीयप्रदतदनदि, आयकरअपीलीयअदिकरण, कटक / DR, ITAT, Cuttack गार्डफाईल / Guard file. 6.

आदेशानुसार/ BY ORDER,

(Deputy Registrar) Income Tax Appellate Tribunal, Kolkata

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