DCIT, CIRCLE 7(1), KOLKATA, AAYAKAR BHAWAN, KOLKATA V. HKC TECHIND PRIVATE LIMITED, KOLKATA

ITA 747/KOL/2025

AI Insights

This case involves an appeal by the revenue against an order passed by the CIT(A), National Faceless Appeal Centre (NFAC) for the assessment year 2013-2014. The appeal was dismissed due to a significant delay in filing, with the revenue's reasons for the delay being deemed insufficiently specific and unsubstantiated. The court did not proceed to consider the merits of the case due to the procedural issue of the delayed filing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829439 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Kolkata
• Assessment Year: misc
• Appeal Filed On: 08-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIMA DAS BISWAS
• Assessee Lawyers: ABHISHEK BANSAL

Judgement Text

" आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA श्री जाजज माथन, न्याययक सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं/ITA No.747/KOL/2025 (नििाारण वर्ा / Assessment Year :2013-2014) DCIT, Circle-7(1), Kolkata Vs HKC Techind Private Limited, 9th Floor, Shantiniketan, 8, Camac Street, Kolkata-17 PAN No. :AAACH 6407 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue by : Smt.Sima Das Biswas, Sr. DR नििााररती की ओर से /Assessee by : Shri Abhishek Bansal, AR सुनवाई की तारीख / Date of Hearing : 14/01/2026 घोषणा की तारीख/Date of Pronouncement : 14/01/2026 आदेश / O R D E R This is an appeal filed by the revenue against the order dated 22.08.2024 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC) for the assessment year 2013-2014. 2. The appeal filed by the revenue is delayed by 159 days for which the revenue has filed petition for condonation which reads as follows :- Printed from counselvise.com ITA No.747/KOL/2025 2 3. The reason given is that periodically, the orders are checked in regard to the order from the CIT(A) and the appeal orders are downloaded. Second reason given is that from August, 2024 to April, 2025, the Pr.CIT and the AO was on the heavy pressure of disposing time barring matters etc. The reasons given have not been substantiated. The reasons are very vague. The reasons also do not specify as to what are the dates of receipt of the orders etc. As the reasons given are vague and not substantiated, the delay in filing of this appeal is not condoned. Consequently, the appeal filed by the revenue is dismissed in limine on account of delay. 4. In the result, appeal of the revenue is dismissed. Order dictated and pronounced in the open court on 14/01/2026. Sd/- (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 14/01/2026 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलाथी / The Appellant- 2. प्रत्यथी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "