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Income Tax Appellate Tribunal, “C” BENCH, KOLKATA
Before: DR. MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE
O R D E R
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dt. 15/02/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2020-21.
The registry has informed that this appeal is time barred by 165 days and petition for condonation of delay has been filed and we find that the delay was on account of not following up of the e-mail id by the assessee on which the first appellate order was received. However, when the assessee was apprised of the same by his authorized representative, he immediately took steps for filing this appeal before the Tribunal. Considering the same and in the larger interest of justice, delay is condoned and the appeal of the assessee is admitted for hearing.
Assessment Year: 2020-21 Dipak Kanti Mazumder