2022 (7) TMI 1336

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....t. GA/1/2021 (ITAT/172/2021) We find sufficient reasons given in the affidavit in support of the application for condonation of delay of 354 days in preferring the appeal. The delay is condoned. The application for condonation of delay is allowed. ITAT/163/2021 & ITAT/172/2021 These appeals have been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act for brevity) against the common order dated 28th August, 2019 passed by the Income Tax Appellate Tribunal, "A" Bench, Kolkata in ITA No. 1483/Kol/2019 and M.A. No. 222/Kol/2019 for the assessment year 2014-2015 and ITA No. 1482/Kol/2019 and M.A. No. 221/Kol/2019 for the assessment year 2014-2015 respectively. The revenue has raised the following substant....

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....ld that the Office Memorandum dated 16th September, 2019 has to be read along with the Circular No.23, dated 6th September, 2019 and can only have prospective effect. Learned Senior Counsel appearing for the respondent/assessee submitted that the decisions referred above laid down the correct legal principal and identical question was considered by the High Court of Chattisgarh in the decision reported in (2021) 130 taxmann.com 291 and a Special Leave Petition filed by the revenue was dismissed by the Hon'ble Supreme Court as reported in (2021) 130 taxmann.com 292 (SC). We find that the order impugned before us has been passed by the Tribunal in a batch of cases. That apart, we also take note of the fact that in several ca....