Gajanand Agarwal Vs. DCIT, Central Circle 3(2)
Case No: ITA No.1923/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
Date: 11/11/2025
Parties Involved
appellantGajanand Agarwal
respondentDCIT, Central Circle 3(2)
Facts Summary
This is an appeal preferred by the assessee, Gajanand Agarwal, against the order of the Commissioner of Income-tax (Appeals), Siliguri, dated 05.11.2019 for the Assessment Year 2012-13. The appeal was filed with a delay of 2033 days. The counsel for the assessee explained the reasons for the delay, which included the demise of the auditor who was responsible for filing the appeal. The coordinate bench had previously condoned similar delays in related cases and restored those appeals for adjudica…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned.
- 2. Whether the issue should be restored to the file of the Assessing Officer for re-adjudication.
Precedents Relied Upon
2 precedents cited in this judgement.