Principal Commissioner of Income Tax 9 Kolata v. Basudeb Das
Case brief
What is this about?
Calcutta High Court, Original Side, Special Jurisdiction [Income Tax]; ITAT/117/2026 with GA/1/2026 and GA/2/2026; Principal Commissioner of Income Tax 9 (appellant) v. Basudeb Das (respondent); Assessment Year 2017-2018; Tribunal order dated 24.04.2025 impugned; assessment order and appellate order of learned Commissioner of Income Tax perused; 143-day delay condoned, GA/1/2026 allowed; tax effect Rs.26,48,246/- below limits in CBDT Circular No.9/2024 (17th September, 2024) and CBDT Circular No.5 of 2024 (15th March, 2024); exceptional category under para 3.1(h) not established; appeal and GA/2/2026 dismissed as tax effect below Rs. 2 crores; decided 18 May 2026; Coram: Rajarshi Bharadwaj J. and Chaitali Chatterjee (Das) J.; Advocates: Amit Sharma and A.K. Agrahari for appellant.
What did the court decide?
Delay of 143 days in filing the appeal condoned and GA/1/2026 allowed; no substantive relief — the appeal and connected application GA/2/2026 were dismissed.