PANDIA PREMLATA,DINHATA, COOCH BEHAR vs. I.T.O., WARD - 2(1),, COOCHBEHAR
आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA
श्री जाजज माथन, न्याययक सदस्य के समक्ष ।
BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
आयकर अपील सं/ITA No.1221/KOL/2025
(नििाारण वर्ा / Assessment Year : 2021-2022)
Pandia Premlata
Ward No.10, Sahebganj Road,
Dinhata S.O. Dinhata (P)
Cooch Behar, West Bengal-736135
Vs
ITO Ward-2(1), Coochbehar
PAN No. : AQNPP 1789 L
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Ms. Apurva Maheswari, AR
राजस्व की ओर से /Revenue by : Shri Somnath Das Biswas, Sr. DR
सुनवाई की तारीख / Date of Hearing
: 06/08/2025
घोषणा की तारीख/Date of Pronouncement
: 06/08/2025
आदेश / O R D E R
This is an appeal filed by the assessee against the order of the ld.
Addl./JCIT(A), Gwalior, dated 11.12.2024 for the Assessment Year 2021-
2022. 2. At the outset, it is found that the appeal of the assessee is barred by 95 days. In this regard the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons which are plausible and not found to be false. Accordingly, the delay of 95 days in filing the present appeal is condoned and the appeal is admitted for hearing.
3. Ms. Apurva Maheswari, ld. AR appeared on behalf of the assessee is not in uniform and consequently, she is not heard. Shri Somnath Das
Biswas, ld.Sr.DR appeared on behalf of the revenue.
4. As there was no submission against the order of the ld. Addl/JCIT(A),
I find no reason to interfere in the order of the ld. Addl/JCIT(A) and 2
consequently the same stands upheld. Accordingly, appeal of the assessee is dismissed.
5. In the result, appeal of the assessee is dismissed.
Order dictated and pronounced in the open court on 06/08/2025. (जाजज माथन)
(GEORGE MATHAN)
न्यानयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 06/08/2025
Prakash Kumar Mishra, Sr.P.S.
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
आदेशािुसार/ BY ORDER,
(