GANESH COMPLEX PRIVATE LIMITED,RAJKOT vs. INCOME TAX OFFICER - WARD 6(2) / KOLKATA, KOLKATA
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 10.02.2025 for the AY 2012-13. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 215 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal which appear to cogent and plausible. The Ld. D.R raised a strong objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and Ganesh Complex Pri
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