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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 2011-12 is directed against the Commissioner of Income-tax (Appeals)-15, Kolkata’s order dated 12.05.2017 passed in case No.194/CIT(A)-5/15-16/7(3)/R&T/Kol involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.
I notice at the outset that assessee’s instant appeal suffers from 200 days’ delay in filing the relevant condonation petition dated 31.07.2018 attributes reasoning thereof to be communication gap between the taxpayer’s auditor and the arguing counsel. Learned Departmental Representative is unable to rebut all this solemn averments recorded in affidavit of the same day. I therefore hold that the impugned delay to be neither delay nor deliberate but owing to communication gap with the arguing learned counsel. The appeal is now taken up for adjudication on merits.