Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- Hon'Ble Justice Hiranmay Bhattacharyya Date : January 15, 2025. Appearance :
delay has been properly explained the same is condoned. The application is allowed. This appeal has been filed by the revenue under Section 260 of the Income Tax Act, 1961 (the Act) is directed against the order dated 10.11.2023 passed by the Income Tax Appellate tribunal “B” Bench, Kolkata (the Tribunal) in ITA/456/Kol/2023 for the assessment year