IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER No.2146/KOL/2025 आयकर अपील सं/ITA ( निर्धारण वर् ा / Assessment Year : 2019-2020)

Jai Kankaria Foundation Vs CPC, Bangalore/

5, Middleton Street, Kolkata ITO Ward-1(1), Exempt, Kolkata PAN No. :AAATJ 2147 F ..

( अपीलधर्थी /Appellant) ( प्रत्यर्थी / Respondent)

निर्धाररती की ओर स े

/Assessee by Shri Soumitra Choudhury and Shri Pranobesh Sarkar, Advocates रधजस्व की ओर स े

/Revenue by : Shri Sandeep Kumar Mehta, Sr. DR : 24/11/2025 सुनवाई की तारीख / Date of Hearing : 24/11/2025 घोषणा की

तारीख/Date of Pronouncement आदेश / O R D E R Per George Mathan, JM :

This is an appeal filed by the revenue against the order of the ld.

Addl/CIT(A)-7, Delhi, dated 14.07.2025 for the assessment year 2019-2020 2. It was submitted by the ld. AR that the appeal of the assessee has been dismissed by the ld.CIT(A) on account of delay of 28 days. In this regard, ld. AR drew our attention to the judgment of the Hon’ble Supreme Court in Miscellaneous Application No.21 of 2022 in Suo Motu Writ Petition (C) No.3 of 2020, dated 10.01.2022, wherein the Hon’ble Supreme Court has direc