DCIT, KOLKATA V. SAROJ EMBRODS PRIVATE LIMITED, HOOGHLY

ITA 1352/KOL/2024

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax (DCIT), Kolkata against Saroj Embrods Private Limited concerning the Assessment Year 2015-16. The appeal was initially delayed by 148 days due to procedural lapses in obtaining necessary reports and approvals for filing. However, the delay was condoned by the ITAT, allowing the appeal to be admitted for adjudication. Upon review, it was found that the issues raised in this appeal had already been addressed in a prior ITAT decision, leading to the dismissal of the current appeal as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32880 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 1352/Kol/2024 Assessment Year 2015-16 DCIT, Kolkata, 110, Shantipally Aayakar Bhawan, Poorva, 5th Floor, Room No. 516, Kolkata – 7000107 ..................…...…………….... Appellant vs. Saroj Embrods Private Limited, Kalachara Chanditala, Hooghly – 712702, West Bengal .......…..…....................... Respondent [PAN: AALCS7544M] Appearances by: Assessee represented by : Shri S.M. Surana, Advocate Shri Sunil Surana, AR Department represented by : Shri Subhendu Datta, CIT-DR, Shri Banik Deb Barman, Sr. DR Date of concluding the hearing : 21.01.2025 Date of pronouncing the order : 04.02.2025 O R D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER: 1. The Registry of ITAT has informed that this appeal is delayed by 148 days. The Revenue has filed a petition for condonation of delay as under: Dates Events/Reasons 07.12.2023 CIT(A) order received to the office of the Pr. CIT, Central -2, Kolkata 13.12.2023 Requisition of Appeal Scrutiny Report (ASR) called from the DCIT (Hqrs), Central-2, Kolkata. 16.02.2024 Appeal Scrutiny Report (ASR) sent to the Office of the Pr. CIT, Central-2, Kolkata 2 ITA No. 1352/Kol/2024 Saroj Embrods Pvt. Ltd. 12.06.2024 Approval for filing 2nd appeal u/s 253 before the Hon’ble ITAT received from the Office of the Pr. CIT, Central-2, Kolkata 18.06.2024 Filed 2nd Appeal u/s 253 before the Hon’ble ITAT, Kolkata As the limitation to file appeal under section 253 expires on 13.02.2024, there caused a delay in filing of this Appeal in 127 days. Therefore, it is requested to kindly condone the delay in filing appeal for the sake of substantial justice. Verification I, the undersigned, do hereby verify on solemn affirmation in Kolkata that the contents of this affidavit are true to the best of my knowledge and nothing material has been concealed.” 1.1 Considering the reasons mentioned in the said petition for condonation of the delay, the delay is hereby condoned and the appeal is admitted for adjudication. 2. This appeal arises from the order of Ld. Commissioner of Income Tax (Appeals), Kolkata – 21, [hereafter “the Ld. CIT(A)], passed u/s 250 of the Income Tax Act, 1961 (hereafter ‘the Act’) dated 23.11.2023 2.1 Right at the outset, the Ld. AR pointed out that the proceedings for AY 2015-16 have already been disposed of in ITA Nos. 1351 & 1352/Kol/2023, vide order dated 20.05.2024. The Ld. AR placed a copy of the said ITAT’s order on record. We find that factually the matter pertaining to AY 2015-16 has been disposed of along with AY 2016-17 through the said ITAT’s order. Accordingly, this appeal becomes infructuous, and is thus dismissed. 3. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the court on 04.02.2025 Sd/- Sd/- (Duvvuru RL Reddy) (Sanjay Awasthi) Vice President Accountant Member Dated: 04.02.2025 AK, P.S. 3 ITA No. 1352/Kol/2024 Saroj Embrods Pvt. Ltd. Copy of the order forwarded to: 1. Saroj Embrods Private Limited 2. DCIT, Kolkata 3. CIT(A)- 4. CIT- 5. CIT(DR) //True copy// By order Assistant Registrar, Kolkata Benches "