JALAN NIKETAN PRIVATE LIMITED,KOLKATA V. ACIT, CENTRAL CIRCLE 4(2), KOLKATA

ITA 313/KOL/2025

AI Insights

The case involves Jalan Niketan Private Limited, which appealed against an order from the Pr.CIT(A), Kolkata-2, concerning the assessment year 2016-2017. The appeal was filed in the Income Tax Appellate Tribunal, Kolkata, but was dismissed due to the excessive delay in filing the appeal. The tribunal, represented by Shri George Mathan (Judicial Member) and Shri Sanjay Awasthi (Accountant Member), found the reasons for the delay insufficient and thus did not condone the delay, leading to the dismissal of the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786395 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2016-2017
• Appeal Filed On: 14-02-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P.N. BARNWAL
• Assessee Lawyers: B.C. JAIN

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.313/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2016-2017) Jalan Niketan Private Limited, 2, O C Ganguly Sarani, 10th & 11th Floor, Kolkata-700020 Vs ACIT, Central Circle-4(2), Kolkata PAN No. :AABCJ 1715 B (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri B.C.Jain, AR रधजस्व की ओर से /Revenue by : Shri P.N.Barnwal, CIT-DR सुनवाई की तारीख / Date of Hearing : 18/11/2025 घोषणा की तारीख/Date of Pronouncement : 18/11/2025 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order of the ld. Pr.CIT(A), Kolkata-2, dated 24.03.2021 passed u/s.263 of the Act for the assessment year 2016-2017. 2. Shri B.C.Jain, ld.AR represented on behalf of the assessee. Shri P.N.Barnwal, CIT-DR appeared on behalf of the revenue. 3. The appeal filed by the assessee is delayed by 1355 days. In this regard, the assessee has filed affidavit as follows :- Printed from counselvise.com ITA No.313/KOL/2025 2 Printed from counselvise.com ITA No.313/KOL/2025 3 Printed from counselvise.com ITA No.313/KOL/2025 4 4. The affidavit does not give any valid reasons for the delay. As no valid reason has been provided, the delay in filing the present appeal is not condoned and consequently the appeal of the assessee is dismissed on account of delay. 5. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 18/11/2025. Sd/- (SANJAY AWASTHI) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 18/11/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "