DCIT, CC -2(3), KOLKATA, KOLKATA V. ANIL KUMAR KASERA, KOLKATA

ITA 1958/KOL/2025

AI Insights

The case involves appeals by the Revenue against the orders of the Commissioner of Income-tax (Appeals), Kolkata-20, which cancelled the penalty levied under section 271DA for the assessment years 2017-18, 2018-19, and 2019-20. The appeals were initially found to be time-barred, but the delay was condoned. However, the Revenue could not demonstrate any exceptional circumstances justifying the appeals, especially since the related penalty under section 270 had been dropped in the quantum assessment. Consequently, the tribunal dismissed the appeals based on the tax effect.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781916 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2019-2020
• Appeal Filed On: 26-08-2025
• Laws Referred To: Section 271DA of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARCHANA GUPTA
• Assessee Lawyers: S. K. TULSIYAN
• Keywords: Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAKESH MISHRA, AM ITA Nos. 1956 to 1958/KOL/2025 (Assessment Years: 2017-18 to 2019-20) DCIT, Central Circle 2(3) Aaykar Bhawan Poorva, Kolkata-700107, West Bengal Vs. Anil Kumar Kasera, Bluebell Apartment, Flat -1B, 1st Floor, 7/2, Short Street, Circus Avenue, Kolkata-700107, West Bengal (Appellant) (Respondent) PAN No. AFLPK6815M Assessee by : Shri S.K. Tulsiyan, AR Revenue by : Ms Archana Gupta, DR Date of hearing: 29.10.2025 Date of pronouncement: 29.10.2025 O R D E R PER GEORGE MATHAN, JM: These are appeals filed by the Revenue against the orders of the Commissioner of Income-tax (Appeals), Kolkata-20, [the learned CIT (A)], cancelling the penalty levied u/s 271DA for the A.Y. 2017-18, 2018-19 and 2019-20. 02. Shri S.K. Tulsiyan represented on behalf of the assessee and Ms. Archana Gupta represented on behalf of the Revenue. 03. The appeals of the Revenue is time barred by 206 days for A.Y. 2017- 18 and 207 days for A.Y. 2018-19 and 2019-20. Considering the facts and circumstances of the case, we find that there is plausible reason to condone the delay and the delay of filing the appeal is hereby condoned. Printed from counselvise.com Page | 2 ITA Nos. 1956 to 1958/KOL/2025 Anil Kumar Kasera; A.Ys. 2017-18 to 2019-20 04. The ld. Sr. DR has not been able to show the exceptional clause which permits the filing of the Revenue’s appeal. It is also to be mentioned here that the penalty levied u/s 270 has also been dropped by the Revenue in the quantum assessment. This being so, the appeals filed by the Revenue are dismissed on the ground of tax effect. 05. In the result, all the appeals of the Revenue are dismissed. Order pronounced in the open court on 29.10.2025. Sd/- Sd/- (RAKESH MISHRA) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 29.10.2025 Sudip Sarkar, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata Printed from counselvise.com "