DCIT,CC-2 1 KOLKATA, KOLKATA vs. INTELLECT TRADE LINK PRIVATE LIMITED, KOLKATA
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Income Tax Appellate Tribunal, “B” BENCH, KOLKATA
Per Rajesh Kumar, AM:
This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata- 26, (hereinafter referred to as the “Ld. CIT(A)”] dated 04.09.2025 for the AY 2012-13. 2. At the outset, we observe from the appeal folder that there is a delay of 03 days in filing the appeal by the department and in support of this a condonation petition was filed. It was stated in the condonation petition that the delay has occurred due to obtaining the administrative approval from the competent authorities, which took quite a long time and Intellect Trade Link Private Limited; A.Y. 2012-13 accordingly, the delay may be condone
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