Government Cannot Claim Special Treatment for Condonation of Income Tax Appeal Delay

PCIT Vs Kvell Properties Private Limited & Ors. (Calcutta High Court) In this case, the Calcutta High Court considered an appeal filed with a delay of 278 days, though the appellant had calculated the delay as 212 days. The Court noted that the explanation provided accounted for only about 84 days of delay. It was further observed that the impugned order was passed on 29 January 2025, while the certified copy was applied for only on 29 July 2025. The respondents relied on the decision of the Supreme Court of India in Shivamma (Dead) by LRs. vs. Karnataka Housing Board & Ors., which...