The Court : We have heard Mr. Aryak Dutt, learned standing
counsel for the appellant/revenue and Mr. Abhratosh Majumder, learned
senior counsel for the respondent/assessee.
2
There is a delay of 138 days in filing the present appeal. As the
explanation offered is acceptable, the delay is condoned. The application
for condonation of delay being IA No: GA/1/2025 is allowed.
This appeal is filed by the revenue under Section 260A of the
Income Tax Act, 1961 (the Act) challenging the order dated 5.3.2024
passed by the Income Tax Appellate Tribunal “B” Bench, Kolkata
(Tribunal) in I.T.(SS)A No. 118/Kol/2023, C.O. No.15/Kol/2023 for the
assessment year 2015-16.
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