NABARUN S K U S LTD.,NADIA vs. I.T.O.WARD-41(1), KRISHNANAGAR

ITA 89/KOL/2025Status: DisposedITAT Kolkata01 December 2025AY 2018-197 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It acknowledged the CBDT's directions allowing Chief Commissioners/Directors General to decide applications for condonation of delay in furnishing returns claiming Section 80P deduction, especially when delays are due to statutory audit requirements.

What were the facts?

The assessee filed an appeal with a significant delay of 532 days. The delay was attributed to the time taken for auditing accounts under respective State Laws, which impacted the timely filing of the return of income. The assessee sought condonation of this delay.

What were the issues?

Whether the delay in filing the appeal should be condoned, considering the assessee's reasons related to statutory audit timelines and CBDT's instructions on condonation for Section 80P deductions.

Which sections of the Income-tax Act were involved?

Section 119,Section 80P,Section 80AC,Section 139

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA

For Appellant: Adv. Trideep Nayak, AR

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

In this case, there is a delay of 532 days in filing of the said appeal. the delay has been requested to be condoned through an affidavit as under: “Sub:-Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years from AY 2018-19 to

The order continues below.

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