M/S. DEEPMALA VYAPAAR PVT. LTD.,(SUCCESSOR TO DIVINE CONSTRUCTION & METALS PVT. LTD.),,KOLKATA vs. ITO, TECHNICAL - 2, KOLKATA,, KOLKATA

ITA 1530/KOL/2026Status: DisposedITAT Kolkata07 October 2026AY 2012-20132 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal condoned the delay of 145 days in filing the appeal, finding the reasons provided by the assessee to be bonafide and genuine. The Revenue's counsel did not object to this condonation. However, at the time of hearing, the assessee's counsel requested to withdraw the appeal. The Revenue's counsel did not oppose this request. Consequently, the Tribunal dismissed the appeal as withdrawn. No decision was made on the merits of the case.

What were the facts?

The assessee, M/s Deepmala Vyapaar Pvt. Ltd. (successor to Divine Construction & Metals Pvt. Ltd.), filed an appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata, against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 15.09.2025, pertaining to Assessment Year (AY) 2012-13. The appeal was filed 145 days beyond the prescribed limitation period. The assessee's counsel provided reasons for the delay, and the Revenue's counsel did not object to the condonation of this delay. Subsequently, the assessee's counsel requested to withdraw the appeal, to which the Revenue's counsel also did not object.

What were the issues?

1. Whether the appeal filed by the assessee is barred by limitation, and if so, whether the delay should be condoned? (Question of procedure/mixed law and fact) The assessee argued that the delay in filing the appeal was due to bonafide and genuine reasons and sought condonation. The revenue did not raise any objection to the condonation of the delay. The primary issue before the Tribunal was to decide whether to admit the appeal for adjudication after considering the delay and the reasons provided by the assessee, and whether the revenue's non-objection was sufficient for condonation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Deepak Agarwal, AR

For Respondent: Shri Nilkantha Chakraborty, DR

Hearing: 21.09.2026Pronounced: 07.10.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 15.09.2025 for the AY 2012-13. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 145 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and M/s Deepmala Vyapaar Pvt. Ltd.; A.Y. 2012-13 perusing the materials available on record, we find that the de

The order continues below.

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