PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S TECHNO TRACOM PVT LTD

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 27Th March, 2023 Appearance : Mr. Tilak Mitra, Adv. ...For The Appellant Mr. J. P. Khaitan, Sr. Adv. Mr. Pratyush Jhunjhunwala, Adv. Mr. Anil Dugar, Adv. ...For The Respondent. The Court : There Is A Delay Of 168 Days In Filing The Appeal. We Have Heard Mr. Tilak Mitra, Learned Counsel For The Appellant & Mr. J. P. Khaitan, Learned Senior Counsel For The Respondent & Perused The Averments Set Out In The Affidavit Filed In Support Of The Application For Condonation. We Find Sufficient Cause Has Been Shown For Not Preferring The Appeal Within The Period Of Limitation.

B” Bench, Kolkata (the Tribunal) in ITA No.205/Kol/2021 for the assessment year 2009-10. The revenue has raised the following substantial questions of law for consideration: (i) Whether the Tribunal has erred in quashing the revisionary order under Section 263 passed by the Learned Pr. Commissioner of Income Tax as bad in law thereby deleting the addition made