PANDIA PREMLATA,DINHATA, COOCH BEHAR vs. I.T.O., WARD - 2(1),, COOCHBEHAR

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ITA 1221/KOL/2025Status: HeardITAT Kolkata06 August 2025AY 2021-2022Bench: SHRI GEORGE MATHAN (Judicial Member)2 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal as the assessee's authorized representative, despite appearing, made no submissions against the Addl./JCIT(A)'s order. Consequently, the tribunal upheld the order of the lower authority.

What were the facts?

The assessee filed an appeal against an order of the Addl./JCIT(A) for Assessment Year 2021-22, which was filed with a delay of 95 days. The delay was condoned by the Tribunal after the assessee provided sufficient reasons supported by an affidavit.

What were the issues?

Condonation of delay in filing the appeal and the subsequent lack of submissions from the assessee's representative leading to the upholding of the lower authority's order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 06/08/2025Pronounced: 06/08/2025

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 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.

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