KINGFISHER EXIM PVT. LTD.,KOLKATA vs. I.T.O., WARD - 4(4),, KOLKATA

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ITA 526/KOL/2025Status: DisposedITAT Kolkata13 January 2026AY 2014-2015Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessee's submission for condonation of delay. However, the Tribunal found that the reasons provided were not valid. The Tribunal noted that the assessee was capable of filing returns online and responding to notices, but claimed ignorance of the order for the appeal filing. Consequently, the delay was not condoned.

What were the facts?

The assessee filed an appeal against an order dated 18.09.2023 passed by the CIT(A), NFAC. The appeal was delayed by 469 days. The assessee claimed the delay occurred because the CIT(A)'s order was not properly served and they only became aware of it when a penalty proceeding notice was received.

What were the issues?

Whether the delay in filing the appeal can be condoned given the reasons provided by the assessee.

Which sections of the Income-tax Act were involved?

IT Act sections

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 13/01/2026Pronounced: 13/01/2026

O R D E R This is an appeal filed by the assessee against the order dated 18.09.2023, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. 2. It was submitted by the Ld.AR that the appeal of the assessee is delayed by 469 days. The assessee has filed its application for condonation of delay which reads as follows:-

1.

It was the submission that the assessee did not come to know of the order having been passed and this cause a delay. 4. I have considered the submissions and also perused the petition for condonation of delay along with affidavit, wherein in the affidavit, the assessee has sworn as follows :-

5.

A perusal of the reasons given by the assessee shows that no actual valid reasons have been given for condonation of delay. The assessee is filing its return online. It is able to respond notices online but when it comes to the order of the ld.CIT(A) and the requisite filing of the appeal, the

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