DCIT, CC -2(3), KOLKATA, KOLKATA vs. ANIL KUMAR KASERA, KOLKATA
Before: SHRI GEORGE MATHAN, JM & SHRI RAKESH MISHRA, AM
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. 02. Shri S.K. Tulsiyan represented on behalf of the assessee and Ms. Archana Gupta represented on behalf of the Revenue. 03. 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. ITA Nos. 1956 to 1958/KOL/2025 Anil Kumar Kasera; A.Ys. 2017-18 to 2019-20 04. The ld. Sr. DR has not been able to show the exceptional clause which permits the filing of the Revenue’s appeal. It is also to be mentioned here that the penalty levied u/s 270 has also been dropped by the Revenue in the quantum assessment. This being so, the appeals filed by the Revenue are dismissed on the ground of tax effect. 05. In the result, all the appeals of the Revenue are dismissed. Order pronounced in the open court on 29.10.2025. (RAKESH MISHRA) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER)
Kolkata, Dated: 29.10.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent
3. CIT
4. DR, ITAT,
5. Guard file.
BY ORDER,//
Sr. Private Secretary/ Asst.