DCIT, CC-2(3), KOLKATA vs. SAI PLY PRIVATE LIMITED, KOLKATA

ITA 2174/KOL/2026Status: HeardITAT Kolkata03 September 2026AY 2018-196 pages

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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM

For Appellant: Shri Manish Tiwari, AR
For Respondent: Shri Sanat Kumar Raha, DR
Hearing: 18.08.2026Pronounced: 03.09.2026

Per Rajesh Kumar, AM:

These are appeals preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata- 26, (hereinafter referred to as the “Ld. CIT(A)”] even dated 22.12.2025 for the AY 2015-16 to 2018-19. At the outset, we observe from the appeal folders that there is 2. a delay of 102 days in filing these appeals by the department in ITA Nos.2171, 2172 & 2174/KOL/2026 and in support of that condonation petitions were filed. It was stated in the condonation petitions that the delay has occurred due to obtaining the ad

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