AMBICA CHARAN SINHA,MURSHIDABAD vs. ITO, WARD 42(1), MURSHIDABAD,, MURSHIDABAD

ITA 1820/KOL/2026Status: DisposedITAT Kolkata30 July 2026AY 2021-20225 pages

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Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI YOGESH KUMAR U.S. & SHRI RAKESH MISHRA

For Respondent: Shri Nicholas Murmu, Addl. CIT, Sr. DR
Hearing: 29.07.2026Pronounced: 30.07.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short) dated 06.02.2024, passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2021-22. 2. There is a delay of 748 days in filing the Appeal. The Assessee filed an application along with affidavit for condonation of delay narrating the reasons which are reproduced as under: -

“1. That, I filed my return of income for the Asst. Year 2021-22 on 23/03/2022 u/s.139(1), declaring total income of Rs.25,50,330/-. Ambica Charan Sinha; A.Y: 2021-22

2.

That the return was processed u/s.143(1)(a) on 11/08/2022 by making additi

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