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Blueview Tradevin Pvt. Ltd. Vs ITO, Technical-2, Kolkata

Case No: ITA No. 1717/Kol/2024
Court: Income Tax Appellate Tribunal “B” Bench, Kolkata
Date: 3/26/2025

Parties Involved

appellantBlueview Tradevin Pvt. Ltd.
respondentITO, Technical-2, Kolkata

Facts Summary

This is an appeal filed by Blueview Tradevin Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals)-23, Kolkata passed on 04.04.2017 under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. None appeared on behalf of the assessee as an adjournment application has been filed. Shri Anindya Kumar Bandopadhyay, Addl. CIT, Sr. DR appeared on behalf of the revenue. An application for adjournment dated 24.03.2025 was filed, but the appeal was found to be time-barred by 2628 days with no condonation of delay petition filed. Multiple defect notices were issued, and the appeal was posted on several occasions, but the defects were not rectified.

Decision in favour of

Revenue

Legal Issues

  • 1. Whether the appeal filed by the assessee is time-barred.

Judgment Outcome

Decided in favour of Revenue.

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