NEMINATH VYAPAAR PVT LTD,KOLKATA vs. DEBABRATA PAUL, INCOME TAX OFFICER, WARD 11(1), AAYKAR BHAVAN, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA Nos.324 & 325/KOL/2026 Assessment Years: 2018-19 & 2019-20 Neminath Vyapaar Private Ltd. Vs. ITO Ward-11(1), Kolkata 57/H/6, Debendra Chandra Dey Road, Kolkata-700015 [PAN: AAACN8926H] APPELLANT RESPONDENT Appellant by : Shri Aakash Kumar, AR Respondent by : Shri Subrahmanyam Tota, Sr. DR Date of hearing : 13.08.2026 Date of Pronouncement : 18.08.2026 O R D E R PER YOGESH KUMAR U.S., JUDICIAL MEMBER: These two Appeals are filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 22.07.2025, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years 2018-19 & 2019-20. 2. There is a delay of 119 days in filing the captioned Appeals. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“1.That I am a Director of the appellant company, Neminath Vyapaar Pvt. Ltd., and I am well conversant with the facts of the case and competent to swear this affidavit. 2. That this affidavit is being filed in support of the Application for Condonation of Delay filed before the Hon'ble Income Tax Appellate Tribunal against the order passed by the learned Commissioner of

ITA Nos.324 & 325/Kol/2026 Neminath Vyapaar Private Limited; A.Ys: 2018-19 & 2019-20 Income Tax (Appeals), National Faceless Appeal Centre, dated 22.07.2025, for the Assessment Year 2018-19. 3. That the appeal before the Hon'ble Tribunal was filed on 27.01.2026, resulting in a delay of approximately 129 days beyond the prescribed statutory period. The said delay was caused due to bona fide and unavoidable circumstances beyond the control of the appellant. 4. That during the period when notices were issued by the learned CIT(A), including notices dated 29.05.2025, 09.07.2025, and 16.07.2025. I was suffering from serious health issues and was under medical treatment. Due to my medical condition, I was advised rest and was not in a position to attend to professional or official matters, including responding to notices on the Income-tax Portal 5. That owing to my illness and physical incapacity, the appellate proceedings before the learned CIT(A) could not be properly attended to, resulting in the appeal being disposed of without effective representation. 6. That after my recovery, I required reasonable time to stabilise my health and thereafter to seek appropriate professional advice in relation to the appellate order passed by the learned CIT(A), as the matter involved complex legal and factual issues including reopening under section 147, additions under sections 68 and 69C. and reliance on third-party statements. 7. That upon engaging professionals, further time was required to study the assessment records, appellate proceedings, relevant documents and legal issues, and to prepare the appeal papers in a proper and legally sound manner 8. That immediately upon completion of the above process the appeal was filed before the Hon'ble Income Tax Appellate Tribunal without any further delay REKHA 9. That the delay in filing the appeal is neither deliberate nor intentional onal, and the appellant has a strong prima facie case on merits. Grave prejudice would be caused if the appeal is dismissed on technical grounds without adjudication on merits. 10. That the delay has occurred due to reasonable and sufficient cause, and I humbly pray that the Hon'ble Tribunal may be pleased to condone the delay in the interest of justice.” 3. The Ld. AR reiterating the averments made in the Application, sought for condoning the delay in filing the captioned Appeals.

ITA Nos.324 & 325/Kol/2026 Neminath Vyapaar Private Limited; A.Ys: 2018-19 & 2019-20 4. The Ld. DR submitted that, there is no sufficient cause to condone the inordinate delay, thus sought for dismissal of the captioned Appealson delay in latches. 5. We have heard both the parties and perused the material. The Hon'ble Supreme Court time and again clarified that the delay in filing the appeal with sufficient cause should be looked into in a liberal way and shall condone the delay. In the landmark decision in Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC), the Hon'ble Supreme Court settled the law that the delay when supported by justifiable reasons, must make way for the cause of substantial justice. Considering the above facts and circumstances, we condone the delay of 119 days in filing the captioned Appeals. 6. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 of the Act on 22.03.2025 for A.Ys. 2018-19 and 2019-20 by making certain additions. Aggrieved by the Assessment Orders dated 22.03.2025, Assessee preferred two Appeals before theLd. CIT(A). The Ld. CIT(A) vide orders dated 22.07.2025, dismissed both the Appealsfiled by the Assessee. Aggrieved by the orders of the Ld. CIT(A) dated 22.07.2025, Assessee preferred the captioned appeals. 7. The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee

ITA Nos.324 & 325/Kol/2026 Neminath Vyapaar Private Limited; A.Ys: 2018-19 & 2019-20 and in violation of principals of natural justice, dismissed the Appeals of the Assessee. 8. Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeals.

ITA Nos.324 & 325/Kol/2026 Neminath Vyapaar Private Limited; A.Ys: 2018-19 & 2019-20 Copy of the order forwarded to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. CIT(DR) //TRUE COPY//

(MANISH BHOI) DEPUTY REGISTRAR KOLKATA BENCHES, KOLKATA