IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/

( Assessment Year : 1992-93)

निर्धारण वर् ा /

JCIT (IN SITU), Circle-1(1), Vs The Peerless General Finance Kolkata and Investment Company Limited Peerless Bhawan, 3, Esplanade East, Kolkata-700069 PAN No. :AABCT 3043 L ..

( Appellant) ( Respondent अपीलधर्थी / प्रत्यर्थी /

/Revenue by : Shri Sushanta Saha, Addl. CIT रधजस्व की ओर से

/Assessee by : Shri S.K.Tulsiyan, Advocate and Ms.

निर्धाररती की ओर से Puja Somani, CA : 31/07/2025 Date of Hearing सुनवाई की तारीख / : 26/08/2025 Date of Pronouncement घोषणा की तारीख/

O R D E R

आदेश /

Per Rajesh Kumar, AM :

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

26.09.2017, passed by the ld. CIT(A)-22, Kolkata, for the assessment year 1992-93.

2. At the outset, we observe that there is a delay of 39 days in filing the appeal by the revenue for which the condonation petition has been filed. After perusing the contents of condonation petition, we are inclined to condone the delay and admit the appeal for adjudication.

3. The only issue raised by the revenue in the various grounds of appe