Girish Kshanlal Sharma Vs ITO, Ward-34(1), Kolkata
Case No: ITA No.1405/Kol/2025
Court: Income Tax Appellate Tribunal “B” Bench, Kolkata
Date: 9/1/2025
Parties Involved
appellantGirish Kshanlal Sharma
respondentITO, Ward-34(1), Kolkata
Facts Summary
This is an appeal filed by the assessee, Girish Kshanlal Sharma, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)] in appeal no. CIT(A), Kolkata-10/10312/2018-19 dated 05.09.2024 for assessment year 2016-17. The appeal was filed with a delay of 210 days, and the assessee submitted an affidavit for condonation of delay, which was found to be plausible and valid. Notice through RPAD had been issued to the assessee, but he chose not to appear. C…
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing the appeal
- 2. Ex parte disposal of the appeal by CIT(A)