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DCIT, Circle-7(1), Kolkata Vs HKC Techind Private Limited

Case No: ITA No.747/KOL/2025
Court: Income Tax Appellate Tribunal “SMC” Bench Kolkata
Date: 1/14/2026

Parties Involved

appellantDCIT, Circle-7(1), Kolkata
respondentHKC Techind Private Limited

Facts Summary

This is an appeal filed by the revenue (DCIT, Circle-7(1), Kolkata) against the order dated 22.08.2024 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC) for the assessment year 2013-2014. The appeal filed by the revenue is delayed by 159 days. The revenue has filed a petition for condonation of delay, citing reasons such as periodic checking of orders and heavy workload on the Pr.CIT and AO from August 2024 to April 2025. However, the reasons provided are considered vague and unsubstantiated.

Decision in favour of

Assessee

Legal Issues

  • 1. Condonation of delay in filing the appeal by the revenue

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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