DCIT,CC-2(1),KOLKATA, KOLKATA vs. SHYAM SUNDAR CO JEWELLERS PRIVATE LIMITED , KOLKATA
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM
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)”] dated 12.09.2025 & 15.09.2025 for A.Y. 2015-16 & 2017-18 respectively. The penalties were levied u/s 271(1)(c) & 270A of the Income-tax Act, 1961 (the Act) by the ld. AO vide order dated 11.02.2022 & 10.02.2022 for A.Y. 2015-16 & 2017-18 respectively.
At the outset, we observe from the appeals folder that there is 2. a delay of 46 days in filing the appeals by the department a
The order continues below.
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