Dilip Kumar Pramanik Vs. I.T.O., Ward-25(1), Kolkata
Case No: ITA Nos.: 1579, 1580 & 1581/KOL/2025
Court: Income Tax Appellate Tribunal, Kolkata ‘A’ Bench, Kolkata
Date: 12/9/2025
Parties Involved
AppellantDilip Kumar Pramanik
RespondentI.T.O., Ward-25(1), Kolkata
Facts Summary
The assessee, Dilip Kumar Pramanik, filed his return of income for AY 2018-19 on 25.07.2018 declaring a total income of ₹30,61,060/-. It was noticed that the assessee had sold a residential property on 27.07.2017 amounting to ₹52,00,000/-, with his share being ₹17,33,334/-, which was not disclosed in the return. The case was reopened under section 147 by issuing a notice u/s 148 of the Act. The assessee failed to file any return in response to the notice u/s 148, leading the Assessing Officer to…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal before the Commissioner of Income Tax (Appeals) should be condoned.
- 2. Whether the penalty imposed under Section 272(A)(1)(d) of the Income Tax Act, 1961 should be quashed.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
4 precedents cited in this judgement.