Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, KOLKATA BENCH ‘B’, KOLKATA
Before: Shri J. Sudhakar Reddy, Hon’ble & Shri Sanjay Garg, 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) – 9, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/02/2017, for the Assessment Year 2012-13.
There is a delay of 503 (Five Hundred Three) 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/- [Sanjay Garg] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 03.02.2021 {SC SPS} Copy of the order forwarded to: 1. M/s. Shyam Metalics and Energy Ltd (M/s. For Amazing Vinimay pvt. Ltd. since amalgamated) 83, 7th Floor Trinity Towers Topsia Road Kolkata – 700 046 2. Deputy Commissioner of Income Tax, Circle-1(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.