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

ITA 1859/KOL/2025Status: DisposedITAT Kolkata24 September 2026AY 2012-20136 pages
AI SummaryRemanded

What were the facts?

The assessee, claiming to be an old settler of Sikkim, declared NIL income. The Assessing Officer completed the assessment under Section 147/144, making an addition of ₹1,83,08,466/-. The CIT(A) dismissed the assessee's appeal.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, acknowledging the bonafide reasons. Following a coordinate bench's decision and considering the Supreme Court's ruling on the 'Old Settlers of Sikkim' issue, the appeals were restored to the Assessing Officer for re-adjudication.

What were the issues?

Whether the assessee qualifies as an 'Old Settler of Sikkim' for exemption under Section 10(26AAA) and whether the assessment order under Section 147/144 is valid.

Which sections of the Income-tax Act were involved?

Section 10(26AAA),Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Siddharth Agarwal, AR
For Respondent: Shri Sanat Kumar Raha, DR
Hearing: 21.09.2026Pronounced: 24.09.2026

Per PRADIP KUMAR CHOUBEY, JM:

These are appeals preferred by the assessee against the orders of the Commissioner of Income Tax (Appeals), Siliguri (hereinafter referred to as the “Ld. CIT(A)”] even dated 05.11.2019 for the AY 2011-12 to 2015-16. 2. At the outset, we note that the appeals of the assessee are barred by limitation by 2027 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R on the other hand raises objections in condoning the delay. After hearing the rival conten

The order continues below.

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