JCIT(IN-CITU) CIRCLE1(1),KOLKATA, KOLKATA vs. THE PEERLESS GENERAL FINANCE AND INVESTMENT COMPANY LIMITED, KOLKATA

Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the revenue against the order dated 26.09.2017 of the CIT(Appeals)-22, Kolkata [hereinafter referred to as the “ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”]. 2. At the outset, we observe from the appellate order that the appeal of the revenue is delayed by 32 days for which a condonation petition was filed. After perusing the contents of the condonation petition, we find that the delay was occurred because of administrative approval or sanction obtained from the higher authority. Considering the reasons to be bona fide and genuine, we hereby condone the delay and admit the appeal for adjudication. 3. At the outset, the ld. counsel pointed out that this appeal filed by the revenue is a duplicate appeal which was filed against the order of the The Peerless General Finance and Investment Company Ltd

2
ld. CIT(A) dated 22.09.2017. The ld. counsel submitted that the appeal against the said appellate order was already decided in ITA
No.750/Kol/2025 filed by the revenue vide order dated 26.08.2025 for assessment year 1992-93. Therefore, the present appeal filed by the revenue is liable to be dismissed.
4. The ld. DR also fairly conceded the contention made by the ld.
counsel for the assessee. He agreed that this is in fact a duplicate appeal filed by the revenue inadvertently and left the issue for decision before the Bench.
5. After hearing the rival submissions and perusing the materials available on record, we observe that this is a duplicate appeal filed by the revenue against the ld. CIT(A)’s order dated 22.09.2017. We observe that the Tribunal has already decided vide order dated 26.08.2025 in ITA
No.750/Kol/2025 for assessment year 1992-93 which was filed by the revenue against the said order of the ld. CIT(A). Therefore, we dismiss the instant appeal as infructuous.
6. In the result, the appeal of the revenue is dismissed.
Kolkata, the 2nd September, 2025. [Pradip Kumar Choubey]

[Rajesh Kumar]
Judicial Member

Accountant Member

Dated: 02.09.2025. RS

Copy of the order forwarded to:
1. Appellant -
2. Respondent -
3. CIT(A)-
4. CIT- ,

////
By order