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Facts
The revenue filed an appeal against an order dated 22.11.2023, passed by the Addl./JCIT(A) for the assessment year 2019-2020. The tribunal noted that this appeal was barred by 219 days.
Held
The tribunal held that since no condonation petition had been filed by the revenue to explain the 219-day delay, they were unable to admit the appeal. Consequently, the appeal was dismissed solely on account of the delay.
Key Issues
Whether an appeal filed by the revenue with a delay of 219 days, without a condonation petition, should be admitted by the tribunal.
Sections Cited
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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
(निर्धारण वर्ा / Assessment Year : 2019-2020) JCIT(IN-SITU), Kolkata, Vs Warren Tea Limited, 4B Suvira house, Hungerford Street, Shakespeare Sarani, West Bengal-700017 PAN No. :AAACW 2894 H (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : None रधजस्व की ओर से /Revenue by : Shri Praveen Kishore, CIT-DR सुनवाई की तारीख / Date of Hearing : 14/10/2025 घोषणा की तारीख/Date of Pronouncement : 14/10/2025 आदेश / O R D E R
Per George Mathan, JM :
This is an appeal filed by the revenue against the order dated 22.11.2023, passed by the Id. Addl./JCIT(A)-9, Mumbai, for the assessment year 2019-2020.
The appeal of the revenue is barred by 219 days. No condonation petition has been filed by the revenue. In absence of any petition with regard to condonation of delay by the revenue, we are unable to proceed to admit the appeal of the revenue. Accordingly, we dismiss the appeal of the revenue on account of delay.