आयकर अपील(cid:547)य अ(cid:876)धकरण, कोलकाता पीठ, कोलकाता

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2014-15 DCIT, Circle-5(1), Kolkata..……………………….……….……….……Appellant vs.

M/s Dhunseri Ventures Ltd…………………………….....……...…..…..Respondent

4A, Dhunseri House, Woodburn Park, Kol - 700020..

[PAN: AABCK1597K]

Appearances by:

Shri Akkal Dudhwewala, FCA, appeared on behalf of the appellant. Shri Raja Sengupta, CIT-DR, appeared on behalf of the Respondent.

Date of concluding the hearing : October 08, 2025 Date of pronouncing the order : October 16, 2025 ORDER Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the revenue is directed against the order dated

24.12.2024 of the Commissioner of Income Tax-22, Kolkata [‘CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2017–18.

2. The appeal has been filed by the revenue with a delay of 37 days. The revenue has filed an affidavit for condonation of the delay. After considering the reasons cited in the affidavit for condonation of delay, we find that the re