DCIT, CIRCLE 7(1), KOLKATA, AAYAKAR BHAWAN, KOLKATA vs. HKC TECHIND PRIVATE LIMITED, KOLKATA

ITA 747/KOL/2025Status: DisposedITAT Kolkata14 January 2026AY 2013-2014Bench: SHRI GEORGE MATHAN (Judicial Member)1 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the reasons provided by the Revenue for the delay to be vague and unsubstantiated. Consequently, the Tribunal did not condone the delay.

What were the facts?

The Revenue filed an appeal before the ITAT which was delayed by 159 days. The Revenue sought condonation of the delay by providing reasons for the delay.

What were the issues?

Whether the delay in filing the appeal by the Revenue should be condoned based on the reasons provided.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA

Before: SHRI GEORGE MATHAN

Hearing: 14/01/2026Pronounced: 14/01/2026

O R D E R This is an appeal filed by the revenue against the order dated 22.08.2024 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC) for the assessment year 2013-2014. 2. The appeal filed by the revenue is delayed by 159 days for which the revenue has filed petition for condonation which reads as follows :-

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