S M ELECTRIC TRADING CO PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 5(1),, KOLKATA
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Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA
Before: SHRI DUVVURU R. L. REDDY & SHRI RAJESH KUMAR
PER RAJESH KUMAR, ACCOUNTANT MEMBER:
This appeal preferred by the assessee is against the order of the learned Commissioner of Income Tax (Appeals),National Faceless Appeal Centre, Delhi(hereinafter referred to as the “ld.CIT(A)”], dated 02.01.2025 for Assessment Year (AY) 2018-19. 2. The issue raised in Ground No.1 is that the ld. CIT(A) dismissed the appeal in limine without condoning the delay in filing appeal of 1270 days.
We have heard rival submissions and perused the materials available on record. We note that the assessee has explained the delay before us to be for bonafide reasons. Therefore, we condone the delay
The order continues below.
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