Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi(hereinafter referred to as the “Ld. CIT(A)”] dated 24.07.2024 for the AY 2015-16.
At the outset, we notice that there is delay of 227 days in filing the appeal before the Tribunal, for which the assessee has filed the condonation petition along with affidavit.
After going through the contents of the affidavit and hearing the rival parties, we are inclined to condone the delay as the delay for sufficient, genuine and bonafide reasons.
We further note that the ld. CIT (A) has dismissed the appeal in limine, without deciding the same on merits on the ground that the
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30.07.2025.