KAMLESH KUMAR AGARWAL,GANGTOK vs. DCIT, CENTRAL CIRCLE 3(2), , KOLKATA
What did the Tribunal hold?
The Tribunal condoned the significant delay, drawing parallels with a co-ordinate bench's decision in a similar case. It restored the entire issue, including the determination of the assessee's 'Old Settler of Sikkim' status, back to the Assessing Officer for re-adjudication, in light of the Supreme Court's established principles.
What were the facts?
The assessee, Kamlesh Kumar Agarwal, filed an appeal against the CIT(A)'s order for AY 2015-16, which was delayed by 2033 days. The delay was primarily due to the demise of the assessee's auditor. The core legal issue concerned the assessee's status as an 'Old Settler of Sikkim', a matter with precedents from the Hon'ble Supreme Court.
What were the issues?
1. Condonation of a 2033-day delay in filing the appeal. 2. Re-adjudication of the assessee's status as an 'Old Settler of Sikkim' based on Supreme Court pronouncements.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
O R D E R Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), Siliguri(hereinafter referred to as the “Ld. CIT(A)”] dated 05.11.2019 for the AY 2015-16.
At the outset, we note that the appeal of the assessee is barred by limitation by 2033 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal.
The ld. Counsel for the assessee further submitted in the related cases also there was delay in filing the appeal of 2033 days and the co-ordinate bench after considering the condonation petition along with affidavit of the assessee condoned the delay and admitted the appeal for adjudication. The ld. AR further submitted that the co- ordinate bench after considering the submission of the assessee restored the issue to the file of the ld. AO for re-adjudication of the
The ld. DR on other had fairly agreed that the co-ordinate bench has condoned the delay and restored the appeal to the file of the ld. AO in the related cases.
After perusing the facts available on record and hearing the rival contentions, we observe that the case of the assessee is squarely covered by the decision of the co-ordinate Bench in to 1927/Kol/2025 for A.Y. 2011—12 to 2015-16 in case of Binod Kumar Agarwal Vs. DCIT in which the coordinate bench has condoned the delay and restored the appeal to the file of the ld. AO for re-adjudication vide order dated 28.10.2025. The operative part is extracted below:-
“3. It was submitted by the ld. A.R. that the appeals of the assessee are delayed by 2033 days. The assessee has filed an affidavit for condonation of delay, which reads as follow: AFFIDAVIT I, Binod Kumar Agarwal, son of Late Khachanchi Ram Agarwal, aged 50 years, by religion Hindu, residing at Singtam Bazar, Singtam — 737134, Sikkim, do hereby solemnly affirm and state as follows:-
1. 1. That an appeal relating to A.Y. 2011-12 was filed before the Ld. CIT(A), NF AC on 04.01.2019 against order dated 28.11.2018 u/s 144/147.
2. That the said appeal was dismissed by the Ld. CIT(A) by passing an order on 05.11.2019.
3. That I contacted Late V.N. Purohit, FCA having his office at chambers, 4, Chowringhee Lane, Kolkata-700016 through my CA, Yash Arya who had represented me before the lower authorities on or around
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 11.11.2025.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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