DCIT, KOLKATA vs. SAROJ EMBRODS PRIVATE LIMITED, HOOGHLY

06.2024 Approval for filing 2nd appeal u/s 253 before the Hon’ble ITAT received from the Office of the Pr. CIT, Central-2, Kolkata 18.06.2024 Filed 2nd Appeal u/s 253 before the Hon’ble ITAT, Kolkata As the limitation to file appeal under section 253 expires on 13.02.2024, there caused a delay in filing of this Appeal in 127 days. Therefore, it is requested to kindly condone the delay in filing appeal for the sake of substantial justice. Verification I, the undersigned, do hereby verify on solemn affirmation in Kolkata that the contents of this affidavit are true to the best of my knowledge and nothing material has been concealed.” 1.1 Considering the reasons mentioned in the said petition for condonation of the delay, the delay is hereby condoned and the appeal is admitted for adjudication. 2. This appeal arises from the order of Ld. Commissioner of Income Tax (Appeals), Kolkata – 21, [hereafter “the Ld. CIT(A)], passed u/s 250 of the Income Tax Act, 1961 (hereafter ‘the Act’) dated 23.11.2023 2.1 Right at the outset, the Ld. AR pointed out that the proceedings for AY 2015-16 have already been disposed of in ITA Nos. 1351 & 1352/Kol/2023, vide order dated 20.05.2024. The Ld. AR placed a copy of the said ITAT’s order on record. We find that factually the matter pertaining to AY 2015-16 has been disposed of along with AY 2016-17 through the said ITAT’s order. Accordingly, this appeal becomes infructuous, and is thus dismissed. 3. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the court on 04.02.2025 (Duvvuru RL Reddy) (Sanjay Awasthi) Vice President

CIT(DR)