DCIT, Central Circle 2(3) Vs. Anil Kumar Kasera
Case No: ITA Nos. 1956 to 1958/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA
Date: 10/29/2025
Parties Involved
appellantDCIT, Central Circle 2(3)
respondentAnil Kumar Kasera
Facts Summary
These are appeals filed by the Revenue against the orders of the Commissioner of Income-tax (Appeals), Kolkata-20, cancelling the penalty levied under section 271DA for the Assessment Years 2017-18, 2018-19, and 2019-20. The Revenue's appeals were filed 206 days late for A.Y. 2017-18 and 207 days late for A.Y. 2018-19 and 2019-20. The Tribunal considered condoning the delay due to plausible reasons. The Senior Departmental Representative (DR) could not show an exceptional clause permitting the l…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeals by the Revenue should be condoned.
- 2. Whether the Revenue’s appeals should be dismissed.