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JCIT(In-CITU), Circle-1(1), Kolkata vs. The Peerless General Finance and Investment Company Ltd.

Case No: ITA No.681/Kol/2025
Court: Income Tax Appellate Tribunal, 'D' Bench, Kolkata
Date: 9/2/2025

Parties Involved

appellantJCIT(In-CITU), Circle-1(1), Kolkata
respondentThe Peerless General Finance and Investment Company Ltd.

Facts Summary

The present appeal has been preferred by the revenue against the order dated 26.09.2017 of the CIT(Appeals)-22, Kolkata. The appeal by the revenue is delayed by 32 days, for which a condonation petition was filed. The delay occurred due to administrative approval or sanction obtained from higher authority. The Tribunal condoned the delay and admitted the appeal for adjudication. The learned counsel for the revenue pointed out that this appeal is a duplicate appeal filed against the order of the ld. CIT(A) dated 22.09.2017. The learned DR conceded that this is a duplicate appeal filed inadvertently by the revenue.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the present appeal filed by the revenue is a duplicate appeal.

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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JCIT(In-CITU), Circle-1(1), Kolkata vs. The Peerless General Finance and Investment Company Ltd. | ITA No.681… | Opakhya