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INCOME TAX APPELLATE TRIBUNAL (KOLKATA BENCH)
Rakesh Mishra, ACJ, Pradip Kumar Choubey, J
Neha Diwan – Appellant
Versus
ITO, Ward-23(1), Hooghly – Respondent
| Table of Content |
|---|
| 1. the assessment process was challenged based on alleged delays and technical issues impacting the filing. (Para 2 , 5) |
| 2. court emphasized the need to validate evidence provided by the assessee before concluding. (Para 6 , 7) |
ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. ’CIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2016-17 dated 22.01.2025, which has been passed against the order u/s 147 r.w.s. 144 r.w.s. 144B of the Act, dated 31.03.2022.
2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:
“1. The Ld. CIT(A) erred in confirming the AO’s decision to treat the return filed u/s 148 as invalid on the ground of delayed e-verification, despite technical issues with the income tax portal. The return was duly uploaded and verified before the finalization of the assessment. The AO failed to appreciate the CBDT’s guidance to accommodate portal-related delays.
2. That the assessment order dated 31st March, 2022 passed by Ld. Income Tax Officer, Natio
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