Appeal Delay: CA/Advocate Failure Not Excuse – ITAT Kolkata

Sumita Roy Chowdhury Vs ITO (ITAT Kolkata)

The Income Tax Appellate Tribunal (ITAT) Kolkata dismissed an appeal filed by Sumita Roy Chowdhury, citing a substantial delay of 2655 days. The case originated from an assessment year 2009-10 dispute, where the assessee’s claim for deduction under Section 80IB was denied due to procedural defects and non-compliance with notices issued by the Assessing Officer (AO). Despite multiple opportunities provided by both the AO and the Commissioner of Income Tax (Appeals) [CIT(A)], the assessee failed to present necessary documentation or at

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