B.G.M. Consortium Limited Vs P.C.I.T. Kolkata-1/ ACIT, Circle-7(1), Kolkata
Case No: ITA No.2287 & 2288/KOL/2025 and ITA No.1531 & 1532/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
Date: 12/10/2025
Parties Involved
appellantB.G.M. Consortium Limited
respondentP.C.I.T. Kolkata-1/ ACIT, Circle-7(1), Kolkata
Facts Summary
The assessee, B.G.M. Consortium Limited, filed four appeals (ITA Nos.2287 & 2288/Kol/2025 and ITA Nos.1531 & 1532/Kol/2025) against the orders of the Principal Commissioner of Income Tax (PCIT) and the Commissioner of Income Tax (Appeals) (CIT(A)). Two of these appeals (ITA Nos.2287 & 2288/Kol/2025) were filed belatedly by 1592 days. The assessee filed a condonation application supported by an affidavit stating sufficient reasons for the delay, which were accepted by the Tribunal. The assessee h…
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing appeals ITA Nos.2287 & 2288/Kol/2025
- 2. Restoration of issues to the file of the PCIT for readjudication
1 more legal issue analysed in this judgement.