NINEESHA DAS,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

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.794/KOL/2025
(नििाारण वर्ा / Assessment Year :2020-2021)
Nineesha Das,
0, Mother Land Nursing Home,
Dankuni Library Para, Hooghly
Vs
ITO, Ward-23(1), Hooghly
PAN No. : BVHPD 8303 G
(अपीलार्थी /Appellant)
..
(प्रत्यर्थी / Respondent)
नििााररती की ओर से /Assessee by : Shri S.P.Dutta, Advocate
राजस्व की ओर से /Revenue by : Smt. Pampa Ray, JCIT-Sr.DR
सुनवाई की तारीख / Date of Hearing
: 15/07/2025
घोषणा की तारीख/Date of Pronouncement
: 15/07/2025

आदेश / O R D E R

This is an appeal filed by the assessee against the order of the ld.
CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.06.2024
for the Assessment Year 2020-2021. 2. Shri S.P.Dutta, ld.AR appeared on behalf of the assessee and Smt.
Pampa Ray, ld. Sr.DR appeared on behalf of the revenue.
3. The appeal of the assessee is barred by 228 days. In this regard, the assessee has filed an application for condonation of delay stating sufficient reasons which are plausible and not found to be false. Ld.Sr.DR also did not raise any serious objection. Accordingly, the delay of 228 days in filing the appeal is condoned and the appeal is admitted for hearing.
4. It was the submission by the ld. AR that the assessee has purchased a commercial property for a consideration of Rs.59,94,000/-. It was the submission that as per the Sub-