delay in filing the appeal is condoned. In view of the above, GA/1/2021 stands disposed of. ITAT/23/2021 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, in brevity) is directed against the order dated 30th November, 2018 passed by the Income Tax Appellate Tribunal “D” Bench Kolkata (Tribunal) in ITA/1539/Kol/2017