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Facts
The Revenue filed appeals against the Commissioner of Income-tax (Appeals) orders that cancelled penalties levied under Section 271DA for the Assessment Years 2017-18 to 2019-20. The appeals were time-barred by over 200 days for each assessment year. Additionally, the penalty under Section 270 had already been dropped by the Revenue in the quantum assessment.
Held
The Tribunal condoned the delay in filing the appeals, finding a plausible reason for the delay. However, the Tribunal dismissed all the Revenue's appeals on the ground of tax effect, as the Senior DR could not present an exceptional clause for filing and because the penalty under Section 270 had already been dropped in the quantum assessment.
Key Issues
Whether the Revenue's time-barred appeals against the cancellation of penalties under Section 271DA should be admitted, and if they are maintainable considering the tax effect and the prior dropping of related penalties.
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.