JCIT (IN-SITU), KOLKATA vs. WARREN TEA LIMITED, KOLKATA

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA

BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER
आयकर अपील सं/ITA No.1839/KOL/2024
(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. 2. 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.
3. In the result, appeal of the revenue is dismissed.
Order dictated and pronounced in the open court on 14/10/2025. (RAKESH MISHRA) (GEORGE MATHAN)
लेखा सदस्य/ ACCOUNTANT MEMBER
न्यधनयक सदस्य / JUDICIAL MEMBER
कोलकाता Kolkata; ददनाांक Dated 14/10/2025
Prakash Kumar Mishra, Sr.P.S.
2
आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :

आदेशधिुसधर/ BY ORDER,

(