In the result the appeal filed by the revenue is dismissed and
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
condonation of delay is allowed and disposed of. ITAT 177 of 2021 This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 20th November, 2018 passed by the Income Tax Appellate Tribunal “C” Bench, Kolkata (Tribunal) in ITA/954/Kol/2017 for the assessment year 2012-13. The revenue