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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: SONJOY SARMA & SRI RAKESH MISHRA
order
: December 20th, 2024 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
The present appeal filed by the assessee pertaining to the AY 2017-18 is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (in short, the 'Act') dated 08.11.2023 arising out of the assessment order framed u/s 147/143(3) of the Act dated 16.12.2019. 1.1. The Registry has informed that the appeal filed by the assessee is time barred by 106 days. An application along with an affidavit seeking Page 2 of 7 Page 3 of 7 Page 5 of 7 Page 6 of 7 Assistant Registrar ITAT, Kolkata Benches Kolkata Page 7 of 7