DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 7(1), KOLKATA, AAYAKAR BHAWAN, KOLKATA vs. WEST BENGAL INDUSTRIAL DEVELOPMENT CORPORATION LIMITED, KOLKATA
In the result, the appeal of the revenue is dismissed
ITA 623/KOL/2025[2015-2016]Status: DisposedITAT Kolkata12 Feb 2026AY 2015-2016
Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita No.623 & 748/Kol/2025 (Assessment Year: 2015-16) Dcit, Circle-7(1), Kolkata………...……………..……….……….……….……Appellant Vs. West Bengal Industrial Development Corporation Limited......……...…..…..Respondent 23, A N Thakur Sarani, Circus Avenue, Kol - 700017.. [Pan: Aaacw3043Q] Appearances By: Shri B R Dutta, Fca, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 21, 2026 Date Of Pronouncing The Order : February 12, 2026 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against An Order Dated 09.08.2024 Of The Nfac, Delhi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Both The Appeals Relate To The Same Assessee & Arise From Same Appellate Order, Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Ita No.623 & 748/Kol/2025 Filed By The Revenue With A Delay Of 139 & 159 Days Respectively & The Revenue Has Filed Separate Petitions For Condonation Of The Delays. After Going Over The Said Petitions, We Find Sufficient Reasons Behind Such Delays & Consequently, The Delays In Filing Both The Appeal Are Hereby Condoned & We Proceed To Dispose Of The Appeals On Merits.
Section 115JSection 143(2)Section 250Section 36(1)(viia)
delays in filing both the appeal are hereby condoned and we proceed to dispose of the appeals on merits.
ITA No.623 & 748/Kol/2025
West Bengal Industrial Development Corporation Limited
3. ITA No.748/Kol/2025 – At the time of hearing, the ld. AR submits that the captioned two appeals were wrongly filed arose from the same order of the ld. CIT(A) dated
