KINGFISHER EXIM PVT. LTD.,KOLKATA V. I.T.O., WARD - 4(4), KOLKATA

ITA 526/KOL/2025

AI Insights

Kingfisher Exim Pvt. Ltd. filed an appeal against the order of the CIT(A), National Faceless Appeal Centre, Delhi, for the assessment year 2014-2015. The appeal was significantly delayed by 469 days. The assessee submitted a petition for condonation of delay, claiming unawareness of the order's issuance. However, the tribunal found the reasons provided for the delay insufficient and not valid, leading to the dismissal of the appeal without considering the merits of the case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829079 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 13-03-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT ADHIKARY
• Assessee Lawyers: V.K. JAIN
• Keywords: Condonation of delay

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.526/KOL/2025 (नििाारण वर्ा / Assessment Year :2018-2019) Kingfisher Exim Pvt. Ltd., C/o Jain Vinod K & Associates, 41A, AJC Bose Road, Suite No.613, 6th Floor, Kolkata-700017 Vs ITO Ward-4(4), Kolkata PAN No. :AADCK 4695 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri V.K.Jain, FCA राजस्व की ओर से /Revenue by : Shri Abhijit Adhikary, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/01/2026 घोषणा की तारीख/Date of Pronouncement : 13/01/2026 आदेश / O R D E R This is an appeal filed by the assessee against the order dated 18.09.2023, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. 2. It was submitted by the Ld.AR that the appeal of the assessee is delayed by 469 days. The assessee has filed its application for condonation of delay which reads as follows:- Printed from counselvise.com ITA No.526/Kol/2025 2 3. It was the submission that the assessee did not come to know of the order having been passed and this cause a delay. 4. I have considered the submissions and also perused the petition for condonation of delay along with affidavit, wherein in the affidavit, the assessee has sworn as follows :- Printed from counselvise.com ITA No.526/Kol/2025 3 5. A perusal of the reasons given by the assessee shows that no actual valid reasons have been given for condonation of delay. The assessee is filing its return online. It is able to respond notices online but when it comes to the order of the ld.CIT(A) and the requisite filing of the appeal, the Printed from counselvise.com ITA No.526/Kol/2025 4 assessee says that he does not having such order been passed. This being so, I am of the view that the reasons for delay in filing of the appeal by the assessee is not for valid reasons. Consequently, the delay is not condoned. In these circumstances, the appeal of the assessee is dismissed in limine on account of delay. 6. In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 13/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 13/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "