Niraj Kajaria vs Income Tax Officer
Case No: ITA No. 1482/KOL/2025
Court: Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata
Date: 11/17/2025
Parties Involved
appellantNiraj Kajaria
respondentIncome Tax Officer
Facts Summary
The present appeal is directed at the instance of assessee Niraj Kajaria against the order of Id. Commissioner of Income Tax (Appeals), Kolkata-20 dated 13.11.2024 passed for Assessment Year 2012-2013. The appeal was filed 159 days late, but the assessee filed a condonation petition and affidavit before the ITAT to condone the delay. The delay was attributed to the casual approach of the tax professional who failed to inform about the expiry of the limitation period for filing the appeal. The as…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned?
- 2. Whether the order passed by the ld. CIT(Appeals) should be set aside?