PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. SMT RANJANA SHARMA

The appeal is dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Dated : November 15, 2022. Appearance: Mr. Prithu Dudheria, Adv. …For Appellant Ga/1/2022 The Court :- We Have Heard Mr. Prithu Dudheria, Learned Standing Counsel For The Appellant. Notice Has Been Sent To The Respondent Has Returned With The Postal Endorsement “Left Without Instruction”. However, Since We Are Inclined To Consider As To Whether Any Substantial Question Of Law Arises For Consideration In This Appeal We Decided To Exercise Our Discretion & Condone The Delay In Filing The Appeal. Accordingly, The Application Is Allowed & The Delay In Filing The Appeal Is Condoned.

delay in filing the appeal is condoned. ITAT/203/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order passed by the Income Tax Appellate Tribunal “A” Bench Kolkata dated 19th February, 2020 in ITA No. 1157/Kol/2018 for the assessment year 2013-14. The revenue has raised the following