4, KOLKATA VS. SRI SANDIP GOSWAMI BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM A N D THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date: November 23, 2021. [Via video conference] Appearance : Mr. Radha Mohan Roy, Adv. … for the appellant RE: IA NO:GA/1/2017 (OLD NO. GA/1842/2017) in ITAT/215/2017 The Court : This application has been filed to condone the delay in preferring