What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) due to the ill-health of the AR. The case was restored to the file of the CIT(A) for re-adjudication on merits after providing an opportunity of hearing to the assessee.

The assessee filed an appeal before the NFAC with a delay of 158 days. The delay was attributed to the ill-health of the assessee's Authorized Representative. The NFAC dismissed the appeal in limine without deciding on merits.

What were the issues?

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

Ramkrishna Casting Solutions… vs DCIT | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “D”BENCH KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “D”BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.253/Kol/2026 Assessment Year: 2021-22 Ramkrishna Casting Solutions Ltd....………..............................……….……Appellant C/o Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kol-69. [PAN: AAACJ7282Q] vs. DCIT, Circle -7(1),Kolkata…..………..….……………………...……...…..…..Respondent Appearances by: Shri Subash Agrawal, Adv., appeared on behalf of the appellant. Shri Sanat Kr. Raha, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing :April 23, 2026 Date of pronouncing the order : April 28,2026 ORDER Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the assessee against the order of the NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 18.11.2025passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for the A.Y 2021-22. 2. At the outset, we find that the ld. CIT(A) dismissed the appeal in limine without deciding the issues on merits by not condoning the delay of 158 days in filing the appeal. We find that in Form 35 that the assessee submitted that the delay was occurred due to ill-health of ld. AR of the assessee company when the order was passed. Considering the same, we condone the delay in filing the appeal before the ld. CIT(A) and in the interest of justice, restore the issues in the appeal to the file of the ld. CIT(A)with a direction to re-adjudicate the issues afresh on merits

ITA No.253/Kol/2026 after affording adequate opportunity of being heard to the assessee. The assessee is directed to comply all the notices and submit all the relevant details before the ld. CIT(A) to prove his case.

In the result, the appeal of the assessee is allowed for statistical purposes.

Kolkata, the 28th April, 2026.

Sd/- Sd/- [Pradip Kumar Choubey] [Rajesh Kumar] Judicial Member Accountant Member

Dated: 28.04.2026. RS Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches

RAMKRISHNA CASTING SOLUTIONS LTD.,,JHARKHAND vs. DCIT, CIRCLE 7(1),, KOLKATA

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