What did the Tribunal hold?

The Tribunal found that, in light of the CBDT circular, there was no delay in filing the appeal. Consequently, the CIT(A)'s order was set aside, and the issues were restored for readjudication on merits.

The assessee filed an appeal before the CIT(A) which was dismissed on the grounds of delay in filing. The assessee contended that the physical appeal was not delayed and the e-filing period was extended by a CBDT circular.

What were the issues?

The primary issue was whether the appeal filed by the assessee before the CIT(A) was delayed, leading to its dismissal on procedural grounds.

Beekay Vanijya Pvt Ltd. vs ITO | ITAT Kolkata 2026

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

For Appellant: Shri Miraj D Shah, AR

For Respondent: Shri Dheeraj, Sr. DR

Hearing: 18.05.2026Pronounced: 18.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1907/Kol/2025 Assessment Year: 2013-14

Beekay Vanijya Pvt. Ltd. ITO, Ward-7(4), Kolkata

15, Dr. U. N. Brahmachari Vs Street, Kolkata-700017

(PAN: AABCB 1093 Q) (Appellant) (Respondent)

Assessee by : Shri Miraj D Shah, AR Revenue by : Shri Dheeraj, Sr. DR Date of Hearing : 18.05.2026 Date of Pronouncement : 18.05.2026

ORDER Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A)- NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no. CIT(A), Kolkata-3/10394/2016-17 dated 27.06.2025 for AY 2013-14. 2. Shri Miraj D Shah, AR represented on behalf of the assessee and Shri Dheeraj, Sr. DR represented on behalf of the revenue.

It was submitted by the ld. AR that the ld. CIT(A) has dismissed the appeal of the assessee on the ground that the assessment order has been served on 04.04.2016 and the appeal has been filed physically on 02.05.2016 and electronically on 07.06.2016. It was the submission that the physical appeal filed is not delayed. It was the submission that the e- filing of appeal vide CBDT Circular No.20/2016 in F. No.279/Misc/M-

ITA No.1907/Kol/2025 54/2016/ITJ dated 26.05.2016 has been extended the period upto 15.06.2016, the said Circular reads as follows:

It was the submission that there is no delay. It was prayed that the issues may be restored to the file of ld. CIT(A) for readjudication on merits.

ITA No.1907/Kol/2025 4. In reply, the ld. Sr. DR submitted that he has no objection if the issues in this appeal are restored for readjudication on merits. 5. We have heard the rival submissions. It is noticed that in view of CBDT Circular issued referred to supra, there is no delay in filing the appeal before the ld. CIT(A). Consequently, the order of the ld. CIT(A) is set aside and the issues in this appeal are restored to the file of the ld. CIT(A) for readjudication on merits. 6. In the result, the appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 18/05/2026. Sd/- Sd/- [Rakesh Mishra] [George Mathan] लेखा सदस्य/Accountant Member न्याययक सदस्य/Judicial Member

Dated: 18/05/2026 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

BEEKAY VANIJYA PVT LTD.,,KOLKATA vs. ITO, WARD 7(4),, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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