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Facts
The Revenue filed appeals against the orders of the CIT(A) cancelling penalties levied under Section 271DA for AYs 2017-18 to 2019-20. The appeals were filed with a significant delay.
Held
The Tribunal condoned the delay in filing the appeals. It was noted that the Revenue had dropped the penalty in the quantum assessment. The appeals were dismissed on the grounds of tax effect.
Key Issues
Whether the Revenue's appeals, filed with delay and concerning penalties that were dropped in quantum assessment, should be admitted. The dismissal was based on the 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.