IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER &

SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No.: 338/KOL/2024 Assessment Year: 2011-12 DCIT, Circle-5(1), Kolkata Hindusthan National Glass Vs. And Industries Limited (Appellant) (Respondent)

PAN: AAACH7557G Appearances:

Department represented by : Sandip Sarkar, JCIT, Sr. DR.

Assessee represented by : Akkal Dudhwewala, FCA.

Date of concluding the hearing : 28-October-2025 Date of pronouncing the order : 31-December-2025

ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2011-12 dated 21.07.2023.

1.1 The Registry has informed that the appeal is delayed, although the number of days of delay is not mentioned. However, along with the appeal memo, the Assessing Officer (“the Ld. AO”) has filed an application seeking condonation of delay. The reasons mentioned are that the ASR was submitted for approval of the PCIT for filing the appeal before the Tribunal but