DEPUTY COMMISSIONER OF INCOME TAX, KOLKATA vs. BHAWANI CONSTRUCTIONS PVT. LTD., HOWRAH

The solitary grievance of the Revenue is that ld. CIT(Appeals) has erred in deleting the addition of Rs.1,33,517/-, which was added by the ld. Assessing Officer with the aid of Section 69C of the Income Tax Act.

The Revenue has pleaded in Form No. 36 that tax effect is only of Rs.1,04,143/-. Apart from the above, the Registry has pointed out that appeal is time barred by 136 days. No application for condonation of delay has been filed.

With the assistance of ld. Representatives, we have gone through the record carefully. As far as the issue regarding non- filing of an application for condonation of delay is concerned, we would have adjourned the hearing and provided one more opportunity to the Revenue, but at the threshold the tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.50 lakhs. Therefore, on that account, this appeal is not maintainable. There is no idea to devote energy of persuading the Revenue for filing an application for condonation of delay. This appeal is not maintainable simply for the reason that tax effect by virtue of relief granted by the ld. CIT(Appeals) is less than Rs.50 lakhs. It has not been demonstrated in the grounds of appeal as to how this issue falls in the exception clauses mentioned at serial no.10 of the

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 13/09/2024.