PRINCIPAL COMMISSIONER OF INCOME TAX 5,KOLKATA vs. SMT SUMAN KOTHARI
ITAT/238/2022HC Calcutta03 Jan 2023
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 3Rd January, 2023. Appearance : Mr. Tilak Mita, Adv. ..For Appellant Mr. Pranit Bag , Adv. Mr. A. K. Mishra, Adv. Mr. Debdatta Saha, Adv. …For Respondent Re: Ga/1/2022 The Court:- Heard Mr. Tilak Mitra, Learned Advocate For The Appellant & Mr. Pranit Bag, Learned Advocate For The Respondent. There Is A Delay Of 1126 Days In Filing The Appeal. Though The Reasons Given In The Affidavit Are Not Convincing The Issues Involved In The Appeal Had Been Decided By This Court In Earlier Matters, This Court Exercises Discretion & Condone The Delay In Filing The Appeal. Accordingly, The Application Is Allowed.
Section 10Section 10(38)Section 260A
condone the delay in
filing the appeal. Accordingly, the application is allowed.
ITAT/148/2022
This appeal filed by the revenue under section 260A of the Income Tax
Act, 1961 [the Act] is directed against the order dated 15.2.2019 passed by the Income
Tax Appellate Tribunal “A[SMC]” Bench in ITA No.1018/Kol/2018 for the assessment
year 2015-16 the revenue has raised
