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Income Tax Appellate Tribunal, KOLKATA ‘D BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [“the Ld. CIT(A)"] dated 12.10.2023 which has been passed against the assessment order passed u/s 147 r.w.s.144 of the Act r.w.s.144B of the Income Tax Act, 1961 (‘the Act') dated 26.03.2022.
1 Although the Registry has not informed that the appeal is delayed but along with the memo of appeal, the assessee has also filed an application along with and affidavit seeking condonation of delay of 472 days as under and has requested that the delay may be condoned: “Dear Sir(s)/Ma'am(s), In connection with the above subject, it is most respectfully submitted- I.T.A. Nos.: 648KOL/2025
Assessment Year: 2015-16 Royal Fincomm Private Limited
That I, Ajay N Shah, son of Sri Navinchandra Shah, residing at 601/602 Adarsh Harmony, Adarsh Vihar Complex, Malad West, Mumbai 400064, am having DIN 02012088. 2. That I am one of the directors of M/s. Royal Fincomm Private Limited.
That the present Appeal is against the CIT(A) order u/s 250 of the Income Tax Act, 1961 dated 12th October, 2023. 4. That the registered office of the company M/s. Royal Fincomm Private Limited was shifted from the State of West Bengal to the State of Maharashtra on 22, February, 2017 vide the order of the Regional Director, Ministry of Corporate Affairs, Kolkata.
That the changes in the Memorandum of Association with respect to the place of Registered Office by changing it from the state of West Bengal to the state of Maharashtra was registered with the office of the