https://www.taxtmi.com/caselaws?id=782025 ITAT Kolkata condoned the Revenue's delay in filing appeals for AYs 2017-18 to 2019-20, finding plausible reasons for the delay. However, on examining maintainability, the Tribunal held that the Departmental Representative failed to point out any exceptional circumstance permitting the Revenue's appeals in view of the low tax effect. It was also noted that the related penalty under section 270 had already been dropped in the quantum proceedings. Consequently, despite condoning the delay, ITAT dismissed the Revenue's appeals against the penalty imposed under section 271DA on the ground of low tax effect. en-us Wed, 29 Oct 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782025 ITAT Kolkata condoned the Revenue's delay in filing appeals for AYs 2017-18 to 2019-20, finding plausible reasons for the delay. However, on examining maintainability, the Tribunal held that the Departmental Representative failed to point out any exceptional circumstance permitting the Revenue's appeals in view of the low tax effect. It was also noted that the related penalty under section 270 had already been dropped in the quantum proceedings. Consequently, despite condoning the delay, ITAT dismissed the Revenue's appeals against the penalty imposed under section 271DA on the ground of low tax effect. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782025