DCIT, CENTRAL CIRCLE-1, GUWAHATI vs. POTENCIAL VINCOM (P) LTD.,, KOLKATA
In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed
ITA 80/GTY/2023[2010-11]Status: DisposedITAT Guwahati01 Sept 2023AY 2010-11
Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)
Section 250
5. All the appeals filed by the revenue in the instant bunch of appeals are time barred by one day. The department has filed a petition for condonation of the said delay. After perusing the same, we are convinced that the department was prevented by sufficient cause from filing these appeals in time before this Tribunal. Accordingly, we condone