2025 (5) TMI 528

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....the Appellant: Mr. Aryak Dutta, Adv. Mr. Prithu Dudheria, Adv.   For the Respondent: Mr. Subash Agarwal, Adv. Mr. R. Chatterjee, Adv.   The Court : There is a delay of 98 days in filing the appeal. As the delay has been properly explained the same is condoned. The application is allowed. This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is di....

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....f the case the Ld. Income Tax Appellate Tribunal was not justified in law by not considering the ground of appeal taken by the Assessing Officer that the Ld. CIT (Appeals) has violated the provisions of Rule 46-A and adjudicated the matter on the basis of documents provided by the appellant assessee, and taken a legal approach on such documents, without remanding the matter to the Ld. Assessing Of....

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.... note that the Tribunal has referred to the two decisions of this Court in the case of Pr. CIT Vs. Alishan Steels Pvt. Ltd. in ITA No.50 of 2024 dated 19.2.2024 as well as the decision in the case of Pr. CIT Vs. M/s. Abhijeet Enterprise Ltd. dated 17.11.2023. In the second decision, the Division Bench of this Court took into consideration the decision in the case of V. R. Global Energy (P) Ltd. Vs....