IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITA No.2236/KOL/2025 (Assessment Year: 2001-02)

DCIT, CC-1(4), Kolkata Prabhu Shanker Agarwal Aaykar Bhawan Poorva, P-420, VIP Road nazrul Islam 110 Shanti Pally, Kolkata- Vs. Avenue Teghoria, Kolkata-

700107, West Bengal 700052, West Bengal (Appellant) (

Respondent)

PAN No. ADEPA4448F Assessee by : Shri S.M. Surana, AR Revenue by : Shri Sanat Kumar Raha, Date of hearing: 16.04.2026 Date of pronouncement: 16.04.2026

O R D E R

Per Rajesh Kumar, AM:

This is an appeal preferred by the Revenue against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 22.01.2025 for the AY 2001-02.

2. At the outset, we note that the appeal of the assessee is barred by limitation by 150 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and , hence, we condone the delay and a