ITA No.203/Kol/2025
Case No: ITA No.203/Kol/2025
Court: INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
Date: 9/2/2025
Parties Involved
appellantACIT, Central Circle-4(3), Kolkata
respondentSaumya Lantech Drilling Services Pvt. Ltd.
Facts Summary
This is an appeal filed by the revenue against the order of the Commissioner of Income Tax (Appeals)-27, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-21/11321/2017-18 dated 28.09.2024. The appeal has been filed by the revenue with a delay of 24 days. The revenue has filed an application for condonation of delay. The reasons in the application are plausible and valid. Consequently, the delay in filing the appeal is hereby condoned and we proceed to dispose off th…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the disallowance made by the Assessing Officer under section 40(a)(ia) of the Act is justified?