PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA AMIT SHARMA vs KVELL PROPERTIES PVT LTD AND ORS — MAT/2076/2025

Case under Income Tax Act Section NA. Disposed: Contested--DISMISSED on 10th April 2026.

Case disposed Next hearing 12-Dec-2025

CNR: WBCHCA0551652025

Filing Number

MAT/2113/2025

Filing Date

27-Nov-2025

Registration No

MAT/2076/2025

Registration Date

27-Nov-2025

Judge

Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

Coram

Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

Bench Type

Division Bench

Category

GROUP A (WRIT MATTERS) ( 1 )

Sub-Category

EXCISE ( 6 )

Judicial Branch

STAMP REPORTER (SR) SECTION

Decision Date

10-Apr-2026

Nature of Disposal

Contested--DISMISSED

Last updated 17-May-2026

Acts & Sections

Income Tax Act Section NA

Petitioner(s)

  1. 1.PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA AMIT SHARMA

Respondent(s)

  1. 1.KVELL PROPERTIES PVT LTD AND ORS

Case History

  1. Case disposedDisposed

  2. 10-Apr-2026

    Hon'ble Justice Rajasekhar Mantha,hon'ble Justice Rai ChattopadhyayView PDF

  3. 10-Apr-2026

    Hon'ble Justice Rajasekhar Mantha,hon'ble Justice Rai ChattopadhyayView PDF

  4. 10-Apr-2026

    Hon'ble Justice Rajasekhar Mantha,hon'ble Justice Rai ChattopadhyayView PDF

    The court dismissed M.A.T. No. 2076 of 2025 filed by the Principal Commissioner of Income Tax for being filed 278 days beyond the limitation period, with insufficient explanation for the delay. Applying the Supreme Court's decision in Shivamma v. Karnataka Housing Board, the court held that government bodies cannot claim special leniency in delay condonation and must strictly explain each day of delay like private parties. The connected application CAN 1 of 2025 was also dismissed as a consequence. This case analysis is maintained by casestatus.in based on publicly available court records.

  5. 10-Apr-2026

    Assigned Matters

    Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

  6. 09-Apr-2026

    Assigned Matters

    Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

  7. 08-Apr-2026

    Assigned Matters

    Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

  8. 07-Apr-2026

    Assigned Matters

    Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

  9. 06-Apr-2026

    Assigned Matters

    Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

  10. 02-Apr-2026

    Assigned Matters

    Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

  11. 01-Apr-2026

    Assigned Matters

    Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

  12. 31-Mar-2026

    Assigned Matters

    Hon'ble Justice Rajasekhar Mantha , Hon'ble Justice Rai Chattopadhyay

  13. 12-Dec-2025

    For Admission

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  14. 08-Dec-2025

    Hon'ble Justice Rajarshi Bharadwaj,hon'ble Justice Uday KumarView PDF

  15. 08-Dec-2025

    Group IV

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  16. 04-Dec-2025

    Group IV

    Hon'ble Justice Rajarshi Bharadwaj , Hon'ble Justice Uday Kumar

  17. 03-Dec-2025

    First hearing

    Initial hearing scheduled

  18. 27-Nov-2025

    Case filed

    Registration No. MAT/2076/2025

casestatus.in Summary

The court dismissed M.A.T. No. 2076 of 2025 filed by the Principal Commissioner of Income Tax for being filed 278 days beyond the limitation period, with insufficient explanation for the delay. Applying the Supreme Court's decision in Shivamma v. Karnataka Housing Board, the court held that government bodies cannot claim special leniency in delay condonation and must strictly explain each day of delay like private parties. The connected application CAN 1 of 2025 was also dismissed as a consequence. This case analysis is maintained by casestatus.in based on publicly available court records.

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