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1 result for “condonation of delay”+ Section 202clear

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PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S ORIENT PAPER AND INDUSTRIES LTD

ITAT/164/2022HC Calcutta12 Sept 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 12, 2022. Appearance: Ms. Smita Das De, Adv. … For Appellant Mr. Pratyush Jhunjhunwala, Adv. …For Respondent Ga/1/2022 The Court :- Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Pratyush Jhunjhunwala, Learned Advocate For The Respondent. There Is A Delay Of 202 Days In Filing The Appeal. We Have Perused The Affidavit Filed In Support Of The Petition & We Find That Sufficient Cause Has Been Shown For Not Being Able To Prefer The Appeal Within The Period Of Limitation. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned.

Section 260

202 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period of limitation. Accordingly, the application is allowed and the delay in filing the appeal is condoned. ITAT/164/2022 This appeal filed by the revenue