Skip to main content

ITA No. 2190/KOL/2024 (A.Y. 2011-2012) & C.O. No. 48/KOL/2024 (in ITA 2190/KOL/2024) (AY 2011-2012)

Case No: ITA No. 2190/KOL/2024 & C.O. No. 48/KOL/2024
Court: INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA
Date: 3/17/2025

Parties Involved

AppellantIncome Tax Officer, Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069
RespondentUnicorn Housing Private Limited, 2A, Ganesh Chandra Avenue, 2nd Floor, Room No. 4 & 4A, Kolkata-700013 [PAN:AAACU9328G]
Cross ObjectorUnicorn Housing Private Limited, 2A, Ganesh Chandra Avenue, 2nd Floor, Room No. 4 & 4A, Kolkata-700013 [PAN:AAACU9328G]
RespondentIncome Tax Officer, Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069

Facts Summary

The case involves an appeal filed by the Income Tax Officer against the assessment year 2011-2012. The hearing was concluded on February 27, 2025. During the hearing, the Departmental Representative did not press the grounds of appeal. Consequently, the appeal by the Revenue was dismissed as not pressed. As a result, the Cross Objection filed by the assessee, Unicorn Housing Private Limited, also became infructuous and was dismissed.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal filed by the Revenue should be dismissed as not pressed?
  • 2. Whether the Cross Objection filed by the assessee should be dismissed as infructuous?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Opakhya LogoOpakhya

AI-powered tax-litigation platform. Find precedents using natural language, draft submissions in minutes, and run your entire case repository from a single secure workspace.

© 2025 Opakhya. All rights reserved.

Core Features

Additional Features

  • Smart Comments
  • Export Options
  • Quick Copy
  • Analytics Dashboard
Version 2.0.1Last updated: October 2025
Powered by AI & Machine Learning