Jalan Niketan Private Limited Vs ACIT, Central Circle-4(2), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Jalan Niketan Private Limited, against the order of the Principal Commissioner of Income Tax (Appeals), Kolkata-2, dated 24.03.2021 passed under section 263 of the Income Tax Act for the assessment year 2016-2017. The appeal was filed by the assessee after a delay of 1355 days. An affidavit was submitted by the assessee, but it did not provide any valid reasons for the delay.…

Legal Issues

• 1. Delay in filing the appeal

Judgment Outcome

Decided in favour of Revenue.

Similar Judgements

• Girish Kshanlal Sharma Vs ITO, Ward-34(1), Kolkata

  Kolkata Bench benchAY 2016-17Partly Allowed

• Shri Swami Samarth Educational And Charitable Trust vs Commissioner of Income Tax (Exemption)

  Delhi Bench 'G', Delhi benchAY 2024-25Allowed

• B.G.M. Consortium Limited Vs P.C.I.T. Kolkata-1/ ACIT, Circle-7(1), Kolkata

  'A' Bench, Kolkata benchAY 2011-2012 & 2012-2013Partly Allowed

• Saurav Beverages Vs. ITO

  Delhi 'E' Bench: New Delhi benchAY 2018-19Partly Allowed

• SD Rai Prayas Educational Trust Vs. Income Tax Officer, Ward 50(1)

  Kolkata benchAY 2020-21Allowed

• DCIT, Central Circle-4(3), Kolkata Vs Ishana Projects Private Limited

  Kolkata benchAY 2015-2016 & 2016-2017Dismissed