IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH,KOLKATA SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER (Assessment Year 2015-16)

Subodh Adhikary, C/o S.N. Ghosh & Associates, Advocates Sagar Mansion, 2, Garstin Place, 2^nd Floor, Suite Nos. 202 & 203, Hare Street, Kolkata – 700001 [PAN: AIMPA4782F] .……..…...……………....Appellant vs.

ITO Ward 51(1), Kolkata, Income Tax Office, DS-IV, Uttarapan Complex, Ultadanga, Maniktala Civic Centre, Kolkata – 700067 ................................ Respondent Appearances by:

Assessee represented by : Somnath Ghosh, Advocate Department represented by : P.N. Barnwal, CIT,DR Date of concluding the hearing : 13.11.2025 Date of pronouncing the order : 07.01.2026

O R D E R

Per Rajesh Kumar, AM The present appeal filed by the assessee arises from order dated

05.10.2021 passed u/s 250 of the Income Tax Act, 1961 (hereafter referred to as “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter referred to as “the Ld. CIT(A)].

2. At the time of hearing, we observe from the appeal folder that there is a delay of 848 days qua which the assessee filed condonation petition alo