2026 (4) TMI 1920

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....an application for condonation of a delay of 341 days under G.A. No. 1 of 2025; and second, the admission of the appeal preferred under Section 260A of the Income Tax Act, 1961 ("the Act"), assailing the order of the Income Tax Appellate Tribunal ("Tribunal"), Kolkata, dated March 15, 2024, for the Assessment Year 2008-09. II. ON CONDONATION OF DELAY (G.A. NO. 1 OF 2025) 2. At the threshold, we address the jurisdictional challenge of limitation. The Revenue attributes the 341-day delay to a "peculiar procedural trajectory." Following a search operation, the jurisdiction over the assessee was transferred from Bengaluru to Kolkata, a transition that necessitated the physical reconciliation and transfer of voluminous "judicial folders" a....

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....nal machinery" of the Government and the inherent procedural delays in hierarchical approvals, observing that a pragmatic and justice oriented approach must be adopted over a purely technical one. 6. In the present case, where the appeal involves substantial public revenue and complex questions concerning the interplay of search and transfer pricing provisions, we find that the Revenue has demonstrated "sufficient cause." The delay is attributable to the bona fide complexities of an inter-state jurisdictional transfer and record reconciliation. To dismiss the appeal at the threshold would be to prioritize a technical forfeiture over the advancement of substantial justice. 7. Accordingly, the delay of 341 days is condoned. G.A. No. 1 o....