DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3(1), KOLKATA, KOLKATA V. STARMILK PRODUCTS PVT LTD, KOLKATA

ITA 1107/KOL/2024

AI Insights

This case involves an appeal by the revenue against the order passed by the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2018-2019. The appeal was filed with a delay of 57 days, and the revenue did not provide any plausible reasons for this delay in their condonation petition. Consequently, the tribunal dismissed the appeal on the grounds of delay without proceeding to the substantive issues of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775509 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 14-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJA SENGPUTA
• Assessee Lawyers: AMIT AGARWAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.1107/KOL/2024 (निर्धारण वर्ा /Assessment Year :2018-2019) DCIT, Central Circle-3(1), Kolkata Vs Starmilk Products Private Ltd 8, Saha Court, 1st Floor, Ganesh Chandra Avenue, Kolkata-700013 PAN No. :AAVCS 8888 C (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) रधजस्व की ओर से /Revenue by : Shri Raja Sengputa, CIT-DR निर्धाररती की ओर से /Assessee by : Shri Amit Agarwal, Advocate सुनवाई की तारीख / Date of Hearing : 08/09/2025 घोषणा की तारीख/Date of Pronouncement : 08/09/2025 आदेश / O R D E R Per George Mathan, JM: This is an appeal filed by the revenue against the order passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.01.2024 for the assessment year 2018-2019. 2. Shri Raja Sengupta, CIT-DR appeared on behalf of the revenue and Shri Amit Agarwal, ld. AR appeared on behalf of the assessee. 3. An adjournment application has been filed by Shri Amit Agarwal, ld. AR on behalf of the assessee stating therein the reasons which are not plausible and, therefore, we reject the adjournment application of the ld. AR and proceed to dispose off the appeal of the revenue. 4. The revenue has filed this appeal on 17.05.2024 with a delay of 57 days. The appeal has been posted on multiple occasions. Notices have been issued through RPAD and through email also. Ld. AR has also represented on behalf of the assessee on 13.05.2025 and on today i.e. on Printed from counselvise.com ITANo.1107/Kol/2024 2 08.09.2025. The revenue has filed condonation petition stating therein as under :- 5. A perusal of the above petition of the revenue filed for condonation of delay, shows that the revenue has not stated any reasons for Printed from counselvise.com ITANo.1107/Kol/2024 3 condonation of delay. Accordingly, the appeal of the revenue is dismissed on account of delay. 6. In the result, appeal of the revenue is dismissed. Order dictated and pronounced in the open court on 08/09/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 08/09/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "