103 results for “condonation of delay”+ Rectification u/s 154clear
Sorted by relevance
Key Topics
Showing 1–20 of 103 · Page 1 of 6
In the result, the appeal of the assessee is allowed
Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 2699/Kol/2018 Assessment Year: 2014-15 Cheviot Company Limited Employees Gratuity Trust Fund .............................Appellant Magna House, 9Th Floor, 24, Park Street, Kolkata – 700 016. [Pan: Aaatc 5070 G] Ito, Ward 32(1), Kolkata...................………………………………………….................Respondent 10B, Middleton Row, Kolkata – 700 071. Appearances By: Shri Manish Tiwari, Advocate Appearing On Behalf Of The Assessee. Shri Shankar Halder, Sr. Dr, Jcit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 08, 2019 Date Of Pronouncing The Order : March 08, 2019 Order Per P.M. Jagtap, Vp This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 9, Kolkata Dated 29.11.2018 Whereby He Dismissed The Appeal Of The Assessee In Limine By Treating The Same As Barred By Limitation
154 and after having failed to succeed therein, he perused the other remedy by filing an appeal against the intimation u/s 143(1) before the Ld. CIT(A) which caused the delay. Having regard to all the facts and circumstances of the case, we are of the view that the delay of 228 days on the part of the assessee