GAJANAND AGARWAL,EAST SIKKIM vs. DCIT, CENTRAL CIRCLE 3(2),, KOLKATA

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ITA 1923/KOL/2025Status: DisposedITAT Kolkata11 November 2025AY 2012-2013Bench: SHRI RAJESH KUMAR, AM AND SHRIPRADIP KUMAR CHOUBEY (Judicial Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

Following the precedent of its co-ordinate bench in identical matters, the tribunal condoned the 2033-day delay in filing the appeal. The case was restored to the file of the Assessing Officer for re-adjudication, with instructions to consider the principles laid down by the Hon'ble Supreme Court in the case of 'Old Settlers of Sikkim'.

What were the facts?

The assessee filed an appeal with a delay of 2033 days. The counsel for the assessee explained that similar delays in related cases were condoned by a co-ordinate bench, which then restored the issues to the Assessing Officer for re-adjudication, particularly concerning the 'Old Settlers of Sikkim' matter and the demise of the assessee's auditor. The Ld. DR also agreed to the condonation.

What were the issues?

Condonation of significant delay in filing an appeal and re-adjudication of assessment in light of the Supreme Court's decision on 'Old Settlers of Sikkim'.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Siddharth Agarwal, AR
For Respondent: Shri Kapil Mandal, DR
Hearing: 06.11.2025Pronounced: 11.11.2025

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 2012-13.

2.

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.

3.

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

4.

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.

5.

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:-

7.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 11.11.2025.

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