Shreya Dey Sarkar Vs. I.T.O., Ward-2(4), Raiganj
Case No: ITA No.: 1649/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA
Date: 12/29/2025
Parties Involved
appellantShreya Dey Sarkar
respondentI.T.O., Ward-2(4), Raiganj
Facts Summary
The assessee, Shreya Dey Sarkar, is a salaried employee working for Amdocs Development Centre India Pvt. Ltd. She filed her income tax return showing a total income of ₹4,86,41,526/-, which was processed by the CPC, Bengaluru. The Assessing Officer assessed her total income at the same amount and issued a demand notice for an outstanding tax liability of ₹2,08,52,720/-. The assessee filed an appeal before the Additional Commissioner of Income Tax (Appeals), who dismissed the appeal due to a dela…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal before the CIT(A) should have been condoned.
- 2. Whether the appeal should have been dismissed solely on the ground of delay without considering the merits.
Precedents Relied Upon
6 precedents cited in this judgement.