KAMLESH KUMAR AGARWAL,KOLKATA vs. D.C.I.T., CC - 3(2),, KOLKATA

ITA 1865/KOL/2025Status: DisposedITAT Kolkata19 June 2026AY 2014-20158 pages
AI SummaryRemanded

What were the facts?

The assessee filed appeals with a significant delay of over 2000 days, attributing it to the demise of their previous CA and subsequent administrative oversights. The Tribunal noted that a co-ordinate bench had condoned a similar delay in the assessee's own case for a different assessment year.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals, citing the precedent set by a co-ordinate bench in the assessee's own case. The matter was then remanded to the Assessing Officer for fresh adjudication.

What were the issues?

Whether the delay in filing the appeals is justifiable and whether the matter should be remanded to the Assessing Officer for reconsideration in light of a Supreme Court judgment.

Which sections of the Income-tax Act were involved?

Section 10(26AAA)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH,

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

For Appellant: Shri Subash Agarwal, AR
For Respondent: Shri Soumitra Ghosh, Addl. CIT, SR. DR
Hearing: 16.06.2026Pronounced: 19.06.2026

PER BENCH: These Appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Appeal) [“the Ld. CIT(A)”, for short], dated 29.05.2019, 05.11.2019 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years 2012-13, 2013-14 & 2014-15. ITA Nos.1863, 1864 & 1865/KOL/2025 Kamlesh Kumar Agarwal; A.Ys: 2012-13, 2013-14 & 2014-15

2.

There is a delay of 2027 days in filing all the above captioned Appeals, Assessee filed the application for condonation of delay by assigning the following reasons:-

a) That the said order was received i

The order continues below.

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