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Govinda Kumar Sarkar Vs ITO Ward-3(2), Purulia

Case No: ITA No.2047/KOL/2025
Court: Income Tax Appellate Tribunal, SMC Bench, Kolkata
Date: 1/12/2026

Parties Involved

appellantGovinda Kumar Sarkar
respondentITO Ward-3(2), Purulia

Facts Summary

This is an appeal filed by the assessee, Govinda Kumar Sarkar, against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. The assessee's appeal before the ld.CIT(A) was dismissed on account of a delay of 3126 days in filing the appeal. The assessee, a retired employee, argued that he did not have online access and was not properly advised by his consultant. He prayed that the delay may be condoned and the appeal disposed of on merits. The respondent, represented by Shri Abhijit Adhikari, Sr. DR, supported the orders of the ld. AO and ld. CIT(A).

Decision in favour of

Revenue

Legal Issues

  • 1. Whether the delay of 3126 days in filing the appeal before the ld. CIT(A) should be condoned.

Judgment Outcome

Decided in favour of Revenue.

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Version 2.0.1Last updated: October 2025
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