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

ITA 1866/KOL/2025Status: DisposedITAT Kolkata19 June 2026AY 2011-20128 pages
AI SummaryRemanded

What were the facts?

The assessee filed appeals with a significant delay of over 2000 days, attributing it to the death of their chartered accountant and subsequent procedural issues. The delay was condoned by the tribunal, following a precedent set 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, subject to a deposit to a national relief fund. The matters were then remanded to the Assessing Officer for re-adjudication in light of a Supreme Court judgment concerning 'Old Settlers of Sikkim' and consequential amendments to the Income Tax Act.

What were the issues?

Whether the delay in filing the appeals was justifiable and whether the assessee qualifies for exemption under Section 10(26AAA) based on the Supreme Court's ruling on 'Old Settlers of Sikkim'.

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 order of the Commissioner of Income Tax (Appeal) [“the Ld. CIT(A)”, for short], dated 05.11.2019 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Years 2011-12, 2013-14, 2014-15 & 2015-16. ITA Nos.1866, 1867, 1868 & 1869/KOL/2025 Gajanand Agarwal; A.Ys: 2011-12, 2013-14, 2014-15 & 2015-16

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 orde

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 10(26AAA)

All 60 judgments and leading authorities on Section 10(26AAA) →

Recent GST High Court judgments

Search GST case law →