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Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA
Before: Shri S.S, Godara
O R D E R This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income-tax (Appeals)-19, Kolkata’s order dated 27.12.2017 passed in case No.368/CIT(A)-19/Kol/14-15, 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 this assessee’s instant appeal suffers from nine days’ delay in filing. It has placed on record its condonation petition attributing reasons thereof to various factors for example compilation of necessary record within the limitation prescribed. Mr. Singh is fair enough in not disputing all these condonation averments. I therefore conclude that the assessee’s above stated delay in filing of the appeal of nine days’ is neither intentional nor deliberate. The same stand condone accordingly.