DIKSHA TIMBER PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE - 9(1), KOLKATA , KOLKATA

- This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)-16 Kolkata’s order dated 04.08.2017 passed in case No.642/CIT(A)-16/Kol/2014-15/C-9(1), involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex parte against the assessee.

It transpires at the outset that the assessee’s appeal suffers from 90 days delay in filing. It has filed its condonaton petition dated 02.11.2017 stating reasons thereof to lack of communication before the auditor’s office and the arguing counsel. The Revenue is in fair enough in not dispsuting correctness of these condonation averments during the course of hearing. We accordingly condone the impugned delay of 90 days as neither intentionally nor deliberate going by the preceding averments. The case is taken up for adjudication on merits.