Raina Vyapaar Private Limited Vs ACIT-CC3(2), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by Raina Vyapaar Private Limited against the order dated 16.09.2025 passed by the ld. CIT(A), Kolkata-21, for the assessment year 2013-2014. The assessee submitted that the ld. CIT(A) dismissed the appeal on account of delay and requested that the delay be condoned. The assessee sought an opportunity to represent its case before the ld. AO to substantiate its case. The Ld. Sr. DR supported the orders of the ld. CIT(A) and the ld. AO.…

Legal Issues

• 1. Whether the delay in filing the appeal before the ld. CIT(A) should be condoned.
• 2. Whether the issues in the appeal should be restored to the file of the ld. AO for fresh adjudication.

Judgment Outcome

Decided in favour of Assessee.

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