In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2020-21 S D Rai Prayas Educational Trust……………..……….….……….……Appellant Flat No.Ge Building No.11, Brijdham Housing Complex, Canal Street, Vip Road, Shree Bhumi, North 24 Parganas, Kol-700048.. [Pan: Aavts2993M] Vs. Assessment Unit Ward-50(1), Kolkata …………..…….....……...…..…..Respondent

270A of the IT Act were also initiated on this issue. 3. Aggrieved by the said intimation order, the assessee preferred appeal before the ld. CIT(A) but failed to succeed as the appeal of the assessee was dismissed by the ld. CIT(A) as barred by limitation of 700 days in filing the appeal. 4. Being aggrieved and dissatisfied