CHAKTENTUL SKUS LTD.,,DURGAPUR vs. ITO, WARD 1(1),, DURGAPUR
ITA 1464/KOL/2025[2018-2019]Status: DisposedITAT Kolkata12 Sept 2025AY 2018-2019
Bench: 28-02-2024 & In The Process There Is Delay Of 403 Days In Filing The Instant Appeal. The Main Reason Is The Appellant Was Suffering From Prolonged Illness & Was Under Medical Supervision. The Appellant Is Attaching A Copy Of Medical Certificate Issued By The Doctor In This Respect. 2. That The Limitation Period Prescribed In Income Tax Act, 1961 For Filing The Appeal Before This Appellate Tribunal Against The Order Of The Income Tax Officer Is 60 Days From The Date Of The Receipt Of The Impugned Order.
Section 250Section 270ASection 271ASection 272A(1)(d)Section 69A
delay is hereby condoned and the appeal is admitted for adjudication.
4
The assessee has raised the following grounds of appeal:
“1. That the learned Commissioner of Income tax (Appeals), National
Faceless Appeal Centre, Delhi was not justified in upholding the action of the Assessing Officer by added of Rs 47,65,290.00/- u/s section 69A of The Income