GOVINDA KUMAR SARKAR,NAIHATI vs. I.T.O., WARD - 3(2), PURULIA

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ITA 2047/KOL/2025Status: DisposedITAT Kolkata12 January 2026AY 2015-2016Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submissions and perused the CIT(A)'s order. It was noted that the assessee failed to provide sufficient reasons for the significant delay. Therefore, the Tribunal found no reason to interfere with the CIT(A)'s order.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal due to a delay of 3126 days in filing. The assessee, a retired employee, claimed lack of online access and improper advice from a consultant as reasons for the delay.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) can be condoned and the appeal be decided on merits.

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: 12/01/2026Pronounced: 12/01/2026

O R D E R This is an appeal filed by the assessee against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016.

2.

It was submitted by the ld.AR that the assessee is in appeal before the Tribunal as the ld. CIT(A) has dismissed the appeal of the assessee on account of delay in filing the appeal before the ld. CIT(A) of 3126 days. It was submitted by the ld.AR that the assessee is a retired employee and he was not having online access and he has not been advised properly by his consultant. It was the prayer that the delay before the ld.CIT(A) may kindly be condoned and the appeal of the assessee may kindly be disposed off on merits.

3.

In reply, ld.Sr. DR vehemently supported the orders of the ld. AO and ld. CIT(A).

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