Padmini Retailers Private Ltd. vs. ITO Ward, 10(2)
Case No: ITA No.1459/KOL/2025
Court: Income Tax Appellate Tribunal “D” Bench, Kolkata
Date: 10/15/2025
Parties Involved
appellantPadmini Retailers Private Ltd.
respondentITO Ward, 10(2)
Facts Summary
This is an appeal preferred by Padmini Retailers Private Ltd. against the order of the National Faceless Appeal Centre, Delhi dated 27.05.2024 for the Assessment Year 2012-13. The appeal was filed with a delay of 341 days, for which a condonation petition along with an affidavit was submitted. The delay was attributed to the assessee's inability to access their email due to illness. The appeal was eventually filed on 07.07.2025 after the accountant discovered the appellate order. The Tribunal fo…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal before the learned CIT (A) should be condoned.