M/S. GLADIATOR COMMODITIES PVT. LTD.,YELEHANKA vs. DCIT, CENTRAL CIRCLE-4(1), KOLKATA, INDIA
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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 Commissioner of Income-tax (Appeals) Kolkata- 27, (hereinafter referred to as the “Ld. CIT(A)”] dated 06.12.2023 for the AY 2012-13. 2. At the outset, we note that the appeal of the assessee is barred by limitation by 750 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did raise objections in condoning the delay as the same is not explained with M/S. GLADIATOR COMMODITIES PVT. LTD.; A.Y. 2012-13 reasons. After hearing the rival co
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