SATYA PRAKASH SHARMA ,KOLKATA vs. PR.CIT, KOLKATA - 12, KOLKATA

In the result, all the appeals of the assessee are allowed

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

194 days happened when assessee filed this appeal, which according to him is not intentional and pleads that delay be condoned. Since there is no quarrel in-respect of the facts which led to the delay we are of the opinion that the assessee should not be penalized for the ignorance of the AR as discussed. Therefore, we are inclined

SATYA PRAKASH SHARMA ,KOLKATA vs. PR.CIT, KOLKATA - 12, KOLKATA

In the result, all the appeals of the assessee are allowed