IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM (Assessment Year:2020-21)

SD Rai Prayas Educational Trust Income Tax Officer, Flat No.GE Building No.11, Ward 50(1)

Brijdham Housing Complex, Vs. Ward 50(1), Kolkata-700054, Canal Street, VIP Road, Shree West Bengal Bhumi, Kolkata-700048, West Bengal (Appellant) (

Respondent)

PAN No. AAVTS2993M Assessee by : Shri Rakesh Dubey, AR Revenue by : Shri S.B. Chakraborthy, DR Date of hearing: 05.01.2026 Date of pronouncement: 13.01.2026

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 03.09.2025 for the AY 2020-21.

2. At the outset, the Learned Council of the assessee submitted before us that the Learned CIT (A) has passed the appellate order dismissing the appeal in Limine without condoning the delay of 909 days, which was on account of bonafide and genuine reasons. The ld. Counsel for the assessee submitted that the order passed by the Learned CIT (A) is in violation of the principles of natural justice and fair play and accordingly, t