PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S NARSINGH ISPAT LTD
ITAT/80/2024HC Calcutta11 Mar 2024
Bench: : The Hon’Ble The Chief Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : 11Th March, 2024 Appearance : M S. Smita Das De, Adv. Mr. Prithu Dudhoria, Adv. …For Appellant Mr. Kartik Kurmy, Adv. (Vc) Mr. Indranil Banerjee, Adv. Mr. Subrata Mukherjee, Adv. Mr. Debayan Dutta, Adv. …For Respondent. The Court : We Have Heard Ms. Smita Das De, Learned Standing Counsel Appearing For The Appellant Revenue & Mr. Kartik Kurmy, Learned Counsel Appearing For The Respondent Assessee. There Is A Delay Of 59 Days In Filing The Present Appeal. We Are Satisfied With The Reasons Given By The Appellant Department For Not Preferring The Appeal Within The Period Of Limitation. Hence, The Condone Delay Petition Is Allowed & Delay In Filing The Appeal Is Condoned.
Section 143(3)Section 147Section 260ASection 68
delay in filing the appeal is condoned.
2
This appeal filed by the revenue under Section 260A of
the Income Tax Act, 1961 (the Act) is directed against the
order dated 26th July, 2023 passed by the Income Tax Appellate
Tribunal, `B’ Bench, Kolkata, in I.T.A No.255/Kol/2023 for the
assessment year 2012-13.
The
revenue
has
raised
the
following
substantial
