MADHYA SHIKARPUR CHARALKHALI SKUS LTD.,NADIA vs. I.T.O.,WARD-41(3), NADIA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961
(hereinafter referred to as ‘the Act’) for AY 2018-19 dated 06.04.2023, which has been passed against the intimation order u/s 143(1) of the Act, dated 04.07.2019. 1.1. The Registry has informed that the appeal filed by the assessee is barred by limitation by 563 days. An application seeking condonation of delay has been filed by the assessee stating as under:
I.T.A. No.: 88/KOL/2025
Assessment Year: 2018-19
Madhya Shikarpur Charalkhali SKUS Ltd.
“1. That an appeal has been preferred by the appellant before Hon'ble
Income Tax Appellate Tribunal, Kolkata against the order of the Ld.
Commissioner of Income Tax (NFAC), Delhi for relating uphold assessment order under section 143(1) for the Assessment year 2018-19 in respect of order under section 250 of the Income Tax Act, 1961. 2. The said Orders of the Ld. Commissioner of Income Tax (NFAC), Delhi was passed & received on the same date by mail. Therefore, the appeal should have been instituted within 60 days from receipt of such order i.e., on or before 05.06.2023. 3. But the appeal shall file on or after 13.01.2025 through physically with a prayer for delay condonation of more or less 589 days.
4. The reasons for such delay are submitted as under:
a) That the Appellant has governed by the Ld. Additional