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Income Tax Appellate Tribunal, KOLKATA BENCH “C-SMC” KOLKATA
Before: Shri Sanjay Garg
आदेश /O R D E R The present appeal has been preferred by the assessee against the order dated 31-12-2019 of the Commissioner of Income-tax (Appeals), Asansol [hereinafter referred to as ‘CIT(A)’].
No one has put in appearance despite notice. Therefore, the impugned appeal is decided after going through the records and after hearing the Ld.DR 3. At the outset, it is noticed that the appeal filed by the assessee is time barred by 22 days. A separate application for condonation of said delay has been filed, wherein reasons for delay in filing this appeal have been mentioned that due to Covid-19 pandemic situation and complete lock down the assessee was unable to file this