RELIABLE HIDES PRIVATE LIMITED,KOLKATA vs. ITO, KOLKATA

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ITA 511/KOL/2024Status: DisposedITAT Kolkata29 September 2025AY 2011-12Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 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 Tribunal held that since there was no petition or affidavit seeking condonation of delay, the appeal was not maintainable and was liable to be dismissed.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) which was passed against the assessment order. The appeal was found to be barred by limitation by 57 days.

What were the issues?

Maintainability of the appeal due to delay and lack of condonation application.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

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 2011-12 dated 28.11.2023, which has been passed against the assessment order u/s 143(3) of the Act, dated 11.03.2014. 1. 1. The Registry has informed that the appeal filed by the assessee is barred by limitation by 57 days. No application seeking condonation of delay has been filed by the assessee.

2.

None appeared on behalf of the assessee and the case was heard with the assistance of the Ld. DR. I.T.A. No.: 511/KOL/2024 Assessment Year: 2011-12 Reliable Hides Private Limited.

3.

The Bench was of the view that since there is no petition or affidavit seeking condonation of delay of 57 days, the appeal is not maintainable on account of delay as there does not appear to be any sufficient cause for the delay and is liable to be dismissed and the appeal of the assessee is hereby treated as dismissed.

4.

In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 29th September, 2025. [George Mathan] [Rakesh Mishra] Judicial Member Accountant Member Dated: 29.09.2025 Bidhan (Sr. P.S.) I.T.A. No.: 511/KOL/2024 Assessment Year: 2011-12 Reliable Hides Private Limited. Copy of the order forwarded to:

1.

Reliable Hides Private Limited, 13, British Indian Street, Kolkata, West Bengal, 700069. 2. ITO, Ward-3(4), Kolkata.

3.

CIT(A)-NFAC, Delhi.

4.

CIT-

5.

CIT(DR), Kolkata Benches, Kolkata.

6.

Guard File. //// By order

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