KAVITA AGARWAL,KOLKATA vs. ITO, WARD 30(2),, KOLKATA
In the result, the appeal filed by the assessee is allowed
ITA 1377/KOL/2025[2011-2012]Status: DisposedITAT Kolkata14 Nov 2025AY 2011-2012
Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2011-12 Kavita Agarwal…………………..………………….……….……….……Appellant 81, Arihand Garden, Southern Avenue Flat No.3A, 3Rd Floor, Kol – 700029.. [Pan: Adbpa8919N] Vs. Ito, Ward-30(2), Kolkata……………………………….....……...…..…..Respondent Appearances By: Shri Saswati Mitra Dutta & Rajeshree Dutta, Advocates, Appeared On Behalf Of The Appellant. Dipu Koley, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 28, 2025 Date Of Pronouncing The Order : November 14, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.01.2023 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2011–12. 2. The Appeal Has Been Filed By The Assessee With A Delay Of 818 Days. The Assessee Has Filed An Affidavit For Condonation Of The Delay. After Considering The Reasons Cited In The Affidavit For Condonation Of Delay, We Find That The Reasons Are Valid & Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits.
Section 147Section 250Section 264Section 271(1)(c)
Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2011–12. 2. The appeal has been filed by the assessee with a delay of 818 days.
The assessee has filed an affidavit for condonation of the delay. After considering the reasons cited in the affidavit for condonation of delay, we find
