PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL vs. M/S EASTERN COALFIELDS LTD
In the result, the appeal filed by the revenue is dismissed
ITAT/153/2022HC Calcutta27 Sept 2022
Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 27, 2022. Appearance: Ms. Smita Das De, Adv. … For Appellant Mr. Rajeev Kumar Agarwal, Adv. …For Respondent. Ga/1/2022 The Court :- We Have Heard Ms. Smita Das De, Learned Standing Counsel For The Appellant & Mr. Rajeev Kumar Agarwal, Learned Counsel For The Respondent. There Is A Delay Of 511 Days In Filing The Appeal. On Perusal Of The Application We Are Satisfied That Sufficient Cause Has Been Shown For Not Being Able To Prefer The Appeal Within The Period Of Limitation. The Delay In Filing The Appeal Is Condoned. Accordingly, The Application For Condonation Of Delay Is Allowed.
Section 260ASection 28Section 41
condonation of delay is allowed.
ITAT/153/2022
This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961
(the Act) is directed against the order dated September 24, 2020 passed by the Income
Tax Appellate Tribunal ‘B’ Bench Kolkata (Tribunal) in ITA Nos. 890 & 891 [Kol] of 2019
for the assessment year 2009-2010. The revenue
