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Facts
The Revenue filed appeals against the CIT(A)'s orders cancelling penalties levied under Section 271DA for Assessment Years 2017-18 to 2019-20. The appeals were filed with a significant delay.
Held
The Tribunal condoned the delay in filing the appeals due to plausible reasons. The appeals were dismissed on the ground of tax effect, as the Revenue could not show an exceptional clause permitting the appeal and had also dropped a penalty under Section 270 in the quantum assessment.
Key Issues
Whether the delay in filing the Revenue's appeals can be condoned and whether the appeals should be dismissed on the ground of tax effect.
Sections Cited
271DA, 270
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN, JM & SHRI RAKESH MISHRA, AM
O R D E R PER GEORGE MATHAN, JM:
These are appeals filed by the Revenue against the orders of the Commissioner of Income-tax (Appeals), Kolkata-20, [the learned CIT (A)], cancelling the penalty levied u/s 271DA for the A.Y. 2017-18, 2018-19 and 2019-20.
Shri S.K. Tulsiyan represented on behalf of the assessee and Ms. Archana Gupta represented on behalf of the Revenue.
The appeals of the Revenue is time barred by 206 days for A.Y. 2017- 18 and 207 days for A.Y. 2018-19 and 2019-20. Considering the facts and circumstances of the case, we find that there is plausible reason to condone the delay and the delay of filing the appeal is hereby condoned.
In the result, all the appeals of the Revenue are dismissed.
Order pronounced in the open court on 29.10.2025.