JALAN NIKETAN PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE 4(2),, KOLKATA

PDF · subscribers
ITA 313/KOL/2025Status: DisposedITAT Kolkata18 November 2025AY 2016-17Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)4 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal found that the affidavit submitted by the assessee did not provide any valid reasons for the substantial delay in filing the appeal. Consequently, the Tribunal refused to condone the delay and dismissed the assessee's appeal.

What were the facts?

The assessee filed an appeal against an order passed by the Pr.CIT(A) under Section 263 of the Income Tax Act, 1961 for the assessment year 2016-2017. The appeal was filed with a delay of 1355 days, for which the assessee submitted an affidavit seeking condonation of the delay.

What were the issues?

Whether the substantial delay of 1355 days in filing the appeal against the order under Section 263 of the Income Tax Act, 1961 should be condoned based on the reasons provided in the affidavit.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

Hearing: 18/11/2025Pronounced: 18/11/2025

आदेश / O R D E R Per George Mathan, JM :

This is an appeal filed by the assessee against the order of the ld. Pr.CIT(A), Kolkata-2, dated 24.03.2021 passed u/s.263 of the Act for the assessment year 2016-2017. 2. Shri B.C.Jain, ld.AR represented on behalf of the assessee. Shri P.N.Barnwal, CIT-DR appeared on behalf of the revenue. 3. The appeal filed by the assessee is delayed by 1355 days. In this regard, the assessee has filed affidavit as follows :-

4. The affidavit does not give any valid reasons for the delay. As no valid reason has been provided, the delay in filing the present appeal is not condoned and consequently the appeal of the assessee is dismissed on account of delay. 5. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 18/11/2025.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →