ITO v. Digvijay Vinimay (P) Ltd.

Case Laws Analysis
REFERRED Pr CIT v Sree Leathers (Sreeleathers) 2022 TaxPub(DT) 4842 (Cal-HC)
REFERRED Pr. CIT v. NRA Iron & Steel (P) Ltd. 2019 TaxPub(DT) 1628 (SC)
REFERRED Pr. CIT v. Chain House International (P) Ltd. 2018 TaxPub(DT) 5193 (MP-HC)
REFERRED CIT v. Gagandeep Infrastructure (P) Ltd. 2017 TaxPub(DT) 1238 (Bom-HC)
REFERRED Bisakha Sales (P) Ltd. v. CIT 2014 TaxPub(DT) 3992 (Kol-Trib)
REFERRED CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC)

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The Tax Publishers2024 TaxPub(DT) 1172 (Kol-Trib) IN THE ITAT, KOLKATA BENCH RAJPAL YADAV, V.P. & MANISH BOARD, A.M. ITO v. Digvijay Vinimay (P) Ltd. ITA No. 700/KOL/2023 22 February, 2024 Department by: Sailen Samadder, Addl. CIT, Sr. D.R. Assessee by: R.K. Kankaria, C.A. ORDER *Manish Board, A.M.* This appeal filed by the Revenue pertaining to the assessment year (in short AY) 2012-13 is directed against the order passed under section 250 of the Income Tax Act, 1961 (in short the IT Act) by the Commissioner (Appeals)-NFAC, Delhi (in short ld. 'CIT (A)') dated 23-3-2023 which is arising out of the assessment order framed under section 143(3) of the Act dated 25-3-2015. 2. Registry has informed that the appeal filed by the Revenue is time barred by 50 days. Condo nation application has been filed by the Revenue stating as follows: In this case, date of filing of appeal before Honble Income Tax Appellate Tribunal has already been expired (i.e. 4-6-2023). Due to the following reasons delay for filing 2nd appeal has been made for the assessment year 2012-13: (i) On 6-4-2022: Appeal Order received from o/o Principal Commissioner-2, Kolkata (ii) On 9-5-2023: ASR send to O/o Principal Commissioner-2, Kolkata through Proper Channel (iii) On 11-5-2023: For making some clarifications letter received from o/o JCIT, Range- 5, Kolkata (iv) On 17-5-2023: After making necessary corrections, ASR has been further sent To the Principal Commissioner-2, Kolkata through Proper Channel (v) On 24-5-2023: Received copy of letter from the o/o JCIT, Range-5, Kolkata regarding sending of ASR to the o/o Principal Commissioner-2, Kolkata (vi) On 5-6-2023: For making corrections of draft ground of appeal, letter received from o/o Principal Commissioner-2, Kolkata (vii) On 6-6-2023: After making necessary corrections of draft ground of appeal has been further sent to the o/o Principal Commissioner-2, Kolkata through Proper Channel (viii) On 10-7-2023: Certificates for filing appeal under section 253 of the Income Tax Act has been received from o/o Principal Commissioner-2, Kolkata Kindly condone the said delay for filing 2nd Appeal. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 1172 (Kol-Trib)

IN THE ITAT, KOLKATA BENCH

RAJPAL YADAV, V.P. & MANISH BOARD, A.M.

ITO v. Digvijay Vinimay (P) Ltd.

ITA No. 700/KOL/2023

22 February, 2024

Department by: Sailen Samadder, Addl. CIT, Sr. D.R.

Assessee by: R.K. Kankaria, C.A.

ORDER

Manish Board, A.M.

This appeal filed by the Revenue pertaining to the assessment year (in short AY) 2012-13 is directed against the order passed under section 250 of the Income Tax Act, 1961 (in short the IT Act) by the Commissioner (Appeals)-NFAC, Delhi (in short ld. 'CIT (A)') dated 23-3-2023 which is arising out of the assessment order framed under section 143(3) of the Act dated 25-3-2015.

2. Registry has informed that the appeal filed by the Revenue is time barred by 50 days. Condo nation application has been filed by the Revenue stating as follows:

In this case, date of filing of appeal before Honble Income Tax Appellate Tribunal has already been expired (i.e. 4-6-2023). Due to the following reasons delay for filing 2nd appeal has been made for the assessment year 2012-13:

(i) On 6-4-2022: Appeal Order received from o/o Principal Commissioner-2, Kolkata

(ii) On 9-5-2023: ASR send to O/o Principal Commissioner-2, Kolkata through Proper Channel

(iii) On 11-5-2023: For making some clarifications letter received from o/o JCIT, Range- 5, Kolkata

(iv) On 17-5-2023: After making necessary corrections, ASR has been further sent To the Principal Commissioner-2, Kolkata through Proper Channel

(v) On 24-5-2023: Received copy of letter from the o/o JCIT, Range-5, Kolkata regarding sending of ASR to the o/o Principal Commissioner-2, Kolkata

(vi) On 5-6-2023: For making corrections of draft ground of appeal, letter received from o/o Principal Commissioner-2, Kolkata

(vii) On 6-6-2023: After making necessary corrections of draft ground of appeal has been further sent to the o/o Principal Commissioner-2, Kolkata through Proper Channel

(viii) On 10-7-2023: Certificates for filing appeal under section 253 of the Income Tax Act has been received from o/o Principal Commissioner-2, Kolkata Kindly condone the said delay for filing 2nd Appeal.