IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER No.2379/KOL/2025 आयकर अपील सं/ITA ( निर्धारण वर् ा / Assessment Year : 2018-2019)

Jamshed Alam, Vs DCIT, Circle-32, Kolkata

108, Park Street, Park Circus Kolkata, West Bengal-700017 PAN No. :ACUPA 0330 M ..

( अपीलधर्थी /Appellant) ( प्रत्यर्थी / Respondent)

निर्धाररती की ओर स े

/Assessee by Shri Sunil Surana, AR रधजस्व की ओर स े

/Revenue by : Dr. Anup Biswas, CIT-DR : 29/12/2025 सुनवाई की तारीख / Date of Hearing : 29/12/2025 घोषणा की

तारीख/Date of Pronouncement आदेश / O R D E R Per Bench :

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

CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.10.2025 for the assessment year 2018-2019.

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 66 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 directed to exclude the period of