GARRAH SKUS LIMITED,BANKURA vs. ITO, WARD 3(1),, BANKURA

ITA 2361/KOL/2025Status: DisposedITAT Kolkata28 January 2026AY 2018-2019Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay, finding that the assessee had a reasonable and sufficient cause for the delay. The Tribunal set aside the order of the CIT(A) as the merits were not discussed and remanded the matter to the AO for fresh assessment, allowing the assessee an opportunity to be heard.

What were the facts?

The assessee filed an appeal before the Tribunal after a delay of 356 days. The assessee explained that the delay was due to a bona fide mistake where the appeal papers were misplaced. The CIT(A) had dismissed the appeal for being time-barred without discussing the merits.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the matter should be remanded to the AO for fresh assessment.

Which sections of the Income-tax Act were involved?

Section 250,Section 69A,Section 69C,Section 115BBE,Section 148A,Section 148,Section 144,Section 144B,Section 147,Section 226(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, 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 27.08.2024. 1.1 The Registry has informed that the appeal is barred by limitation by 356 days. The assessee has filed a petition for condonation of delay explaining the reasons that after receiving the appeal order through electronic mode on 27.08.2024, the same was handed over to the Ld. Counsel for the assessee Suman Patra, Advocate for filing the second appeal. However, on 17.10.2025 when the

The order continues below.

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