Jamshed Alam Vs DCIT, Circle-32, Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Jamshed Alam, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.10.2025 for the assessment year 2018-2019. The appeal was dismissed by the ld. CIT(A) on account of a delay of 66 days in filing. The assessee's representative, Shri Sunil Surana, AR, argued that the delay should be condoned in light of the Supreme Court's judgment in Miscellaneous Application No.21 of 2022 in Suo Motu Writ Petition (C) No.3 of 2020, dated 10.01.2022, which excluded the period of limitation due to the Covid-19 pandemic. The revenue's representative, Dr. Anup Biswas, CIT-DR, did not object to condoning the delay and agreed that the issue should be restored for fresh adjudication.…

Legal Issues

• 1. Whether the delay of 66 days in filing the appeal before the ld. CIT(A) should be condoned.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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