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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
आदेश /O R D E R These two assessee’s appeals for assessment year(s) 2011-12 & 2012-13 arise against the Commissioner of Income-tax (Appeals)-14, Kolkata’s separate orders dated 28.05.2019 passed in case Nos.CIT(A),Kolkata-14/10571,10573/2018-19, involving proceedings u/s. 147 r.w.s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file(s) perused.
It transpires at the outset that both these appeal(s) suffer from ninety seven days’ delay in filing stated to be attributable to communication gap with the arguing counsel and in compilation of necessary records. Learned departmental representative is equally fair in not disputing all these averments. I therefore condone the ninety seven days’ delay in both of the cases. The same are taken up for adjudication on merits.