Binod Kumar Agarwal
Case No: ITA No. 1924/KOL/2025 (A.Y. 2011-2012), ITA No. 1925/KOL/2025 (A.Y. 2012-2013), ITA No. 1926/KOL/2025 (A.Y. 2014-2015), ITA No. 1927/KOL/2025 (A.Y. 2015-2016)
Court: Income Tax Appellate Tribunal, ‘A’ Bench, Kolkata
Date: 10/28/2025
Parties Involved
appellantBinod Kumar Agarwal
respondentDeputy Commissioner of Income Tax
Facts Summary
The appeals were filed by Binod Kumar Agarwal against the orders of the Commissioner of Income Tax (Appeals), Siliguri for the assessment years 2011-12, 2012-13, 2014-15, and 2015-16. The appeals were delayed by 2033 days, and an affidavit for condonation of delay was filed. The affidavit stated that the delay was due to the demise of the auditor of the assessee, V.N. Purohit. The issue in the appeals pertains to whether the assessee is an Old Settler of Sikkim, a matter that was decided by the …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeals should be condoned.
- 2. Whether the assessee is an Old Settler of Sikkim.
Precedents Relied Upon
2 precedents cited in this judgement.