INCOME TAX OFFICER, WARD-33(2), KOLKATA, KOLKATA vs. KHUSHBOO SHAH, KOLKATA

ITA 457/KOL/2026Status: DisposedITAT Kolkata03 August 2026AY 2019-2036 pages

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

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the Revenue as well as the cross-objections filed by the assessee are against the common order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the AY 2019-20 dated 23.09.2025. 1.1 The Registry has informed that the appeal is barred by limitation by 66 days. The Revenue has filed an affidavit for condonation of delay of 77 days in filing the

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