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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: SHRI MANISH BORAD & SHRI SONJOY SARMA
आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Moonnight Commercial Pvt. Ltd. Income Tax Officer, Ward-1(2), C/o. Agarwal Viswanath & Associates Kolkata Vs 133/1/1A, S.N. Banerjee Road Pushkal Bhawan 3rd Floor Kolkata - 700013 PAN : AAICM4594L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri K.K. Goswami, Advocate Revenue by : Shri Jayanta Khanra, JCIT सुनवाई क" तार"ख/Date of Hearing : 19/05/2022 घोषणा क" तार"ख /Date of Pronouncement: 23/05/2022 आदेश/O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER :
The present appeal is directed at the instance of the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-17, Kolkata (hereinafter the “ld. CIT(A)”), dt. 03/09/2019, passed u/s 250 of the Income Tax Act, 1961 (“the Act”), for Assessment Year 2012-13.
There is a delay of 391 days in filing of the appeal by the assessee. After perusing the petition for condonation for delay, we are convinced that the assessee was prevented by sufficient cause in filing the appeal in time. Hence, we condone the delay and admit this appeal.