Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, KOLKATA BENCH ‘C’, KOLKATA
Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Aby T. Varkey, Hon’ble]
order : February 3rd, 2021 ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 14, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 22/11/2019 for the Assessment Year 2016-17.
There is a delay of 311 (three hundred eleven) days in filing of this appeal by the assessee. After perusing the petitions for condonation for delay, we are convinced that the assessee was prevented by sufficient cause in filing the appeals in time. Hence, we condone the delay and admit the appeal. The assessee intends to avail “Vivad Se Vishwas Scheme”.
The registry is further directed to post the case for hearing on out of turn basis in due course in case the assessee does not avail the “Vivad Se Vishwas Scheme” and withdraw the appeal.
Ordered accordingly.
Kolkata, the 3rd day of February, 2021 Sd/- Sd/- [Aby T. Varkey] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 03.02.2021 {SC SPS}
Assessment Year: 2016-17 Rahul Agarwal Copy of the order forwarded to: 1. Rahul Agarwal 6/7, New Seal Lane Howrah – 711 101 2. Asstt. Commissioner of Income Tax, Circle-46, Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.