ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 7 , PUNE , PUNE vs. M/S TIETO INDIA P LTD (EARLIER KNOWN AS TIETO ENATOR SOFTWARE TECHNOLOGIES P LTD), PUNE

This appeal by the Revenue against the order dated 28-01-2020 passed by the Commissioner of Income Tax (Appeals)-13, Pune [‘CIT(A)’] for assessment year 2010-11.

We note that this appeal was filed with a delay of 632 days. After hearing ld. DR, we find that the reasons stated by the assessee are bonafide which really prevented the assessee to file the present appeal in time. Therefore, the delay of 632 days are condoned.

At the outset, we note that the appellant-revenue filed two appeals against the order dated 28-01-2020 passed by the CIT(A)-13, Pune by inadvertent mistake. We note that the other appeal in for A.Y. 2010-11 against the same order has already been disposed off by this Tribunal vide its order dated 13-06-2022. Hence, the present appeal filed by the appellant-revenue becomes infructuous and is dismissed as withdrawn.

In the result, the appeal of Revenue is dismissed.