What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(Appeals). The issues were restored to the file of the CIT(Appeals) for adjudication on merits.

The assessee filed an appeal before the CIT(Appeals) which was dismissed due to a delay of 75 days. The assessee provided reasons for the delay, which were considered reasonable by the Tribunal.

What were the issues?

Whether the delay in filing the appeal before the CIT(Appeals) should be condoned and the appeal adjudicated on merits.

Pulak Barman, Howrah vs I.T.O., Ward - 46(1) | ITAT Kolkata 2026

Income Tax Appellate Tribunal, ‘D’ Bench, KOLKATA

Before: Shri George Mathan & Shri Rakesh Mishra

Per George Mathan, Judicial Member:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi passed under section 250 of the

ITA No. 96/KOL/2026 (A.Y. 2020-2021) Pulak Barman Income Tax Act, 1961 in Appeal No. NFAC/2019-20/10508223 dated 24th November, 2025 for the assessment year 2020-21.

Shri Anibarya Das, ld. Authorized Representative, appeared on behalf of the assessee and Shri Praveen Das Chowdhury, ld. Sr. Departmental Representative, appeared on behalf of the Revenue.

At the time of hearing, it was submitted by the ld. A.R. that the ld. CIT(Appeals) dismissed the appeal of the assessee on account of delay of 75 days in filing the appeal before him. The assessee has explained the delay for not submitting the appeal in time before the ld. CIT(Appeals) and the delay is found to be reasonable. Consequently, the delay in filing of the appeal before the ld. CIT(Appeals) is condoned.

By considering the totality of the facts and circumstances of the case and in the interest of justice, the issues are restored to the file of ld. CIT(Appeals) to adjudicate on merits.

In the result, the appeal filed by the assessee is partly allowed for statistical purposes. Order pronounced in the open Court on 07/07/2026.

Sd/- Sd/- (Rakesh Mishra) (George Mathan) Accountant Member Judicial Member Kolkata, the 7th day of July, 2026

ITA No. 96/KOL/2026 (A.Y. 2020-2021) Pulak Barman Copies to :(1) Pulak Barman, Vill. Surikhali, P.O. Panchla, Panchla S.O. Panchla, District-Howrah-711322 (2) Income Tax Officer, Ward-46(1), Kolkata, 3, Government Place (West), Kolkata-700001 (3) CIT(Appeals), NFAC, Delhi; (4) CIT - ; (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha

PULAK BARMAN,HOWRAH vs. I.T.O., WARD - 46(1),, KOLKATA

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