DREAMLAND PLACE. ,KOLKATA vs. ITO, WARD-6(1), KOLKATA. , KOLKATA

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ITA 1135/KOL/2023Status: DisposedITAT Kolkata07 February 2024AY 2016-17Bench: Shri Sanjay Garg (Judicial Member), Shri Girish Agrawal (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal before the CIT(A) and restored the matter to the CIT(A)'s file. The CIT(A) is directed to decide the appeal on its merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for being barred by limitation, with a delay of 139 days. The assessee claimed the delay was due to unavoidable circumstances, including the departure of their accountant.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: Shri Sanjay Garg & Shri Girish Agrawal

order

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