PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S BALAJI DEVELOPERS
Accordingly, the appeal fails and is dismissed
ITAT/241/2022HC Calcutta09 Jan 2023
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 9Th January, 2023 Appearance : Mr. Prithu Dudhoria, Adv. ….For Appellant Mr. Avra Majumder, Adv. Mr. Binayak Gupta, Adv. Mr. Suman Bhowmick, Adv. …For The Respondent The Court : We Have Heard Mr. Prithu Dudhoria, Learned Standing Counsel Appearing For The Appellant & Mr. Avra Majumder, Learned Counsel Appearing For The Respondent/Assessee. Though There Is No Satisfactory Explanation For The Inordinate Delay Of 1018 Days In Filing The Appeal, Since We Are Inclined To Take Up The Main Appeal Itself For Consideration & To Ascertain As To Whether Any Substantial Question Of Law Arises For Consideration, We Exercise Discretion & Condone The Delay In Filing The Appeal. For Such Reason, The Application Being Ia No.:Ga/1/2022 Is Allowed.
Section 260A
Section 260A of the Income Tax Act
(the Act, for brevity) is directed against the order dated 6th September, 2019
passed by the Income Tax Appellate Tribunal, `C’ Bench, Kolkata (Tribunal) in
I.T.A No.1787/Kol/2013 for the assessment year 2009-10.
The revenue has raised the following substantial questions of law for
consideration :-
“a) Whether on the facts
