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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
आदेश /O R D E R This assessee’s appeal for assessment year 2014-15, arises against the Commissioner of Income-tax (Appeals)-13, Kolkata’s order dated 25.07.2019 passed in case No.10259/CIT(A)-13/Cir-44/Kol/2016-17, involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
It emerges at the outset that instant appeal suffers from fourteen days’ delay in filing. Learned counsel representing assessee invites my attention to it’s condonation affidavit dated 25.11.2019 attributing the same to in communication gap as well as in compilation of necessary records. The learned departmental is fair enough in not rebutting all these solemn averments. I therefore observe that the impugned delay of Mannalall Harsh Kumar (HUF) Vs. DCIT, Cir-44 Kol. Page 2 fourteen days in filing of the instant appeal is neither intentional nor deliberate. The same stands condoned. The case is now taken up for adjudication on merits.