LINKPOINT INFRASTRUCTURE PRIVATE LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 1(1),, KOLKATA

ITA 1477/KOL/2025Status: DisposedITAT Kolkata20 February 2026AY 2018-2019Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessee had a reasonable cause for the delay in filing the appeal. Due to lack of proper compliance before the lower authorities and to ensure justice, the Tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A) for a de novo disposal on merits, providing opportunities to both parties.

What were the facts?

The assessee filed an appeal against the CIT(A) order, which was barred by limitation by 251 days. The assessee claimed non-receipt of email communications due to them landing in the junk folder. The Tribunal condoned the delay. The Assessing Officer disallowed bad debts amounting to Rs. 6,20,48,903/- as the conditions for deduction under Section 36(2) of the Income Tax Act were not met.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the disallowance of bad debts by the AO and confirmed by CIT(A) was justified.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 143(3A),Section 143(3B),Section 36(2),Section 270A,Section 46A

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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH AT 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 2018-19 dated 21.08.2024. 1.1 The Registry has informed that the appeal is barred by limitation by 251 days. The assessee has filed a petition for condonation of delay explaining the reasons that the appeal order was passed on 21.08.2024 and the assessee company did not receive the email communication for the issuance of the notices for hearing before the Ld. CIT(A) hence, th

The order continues below.

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