In the result, both the appeals of the assessee are allowed for statistical purposes
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra & Naxalbari Vivekananda Seba Ito, Ward-1(1), Siliguri, Bharaty, 10B, Middleton Road, C/O. M/S Salarpuria, Jajodia & Kolkata - 700071 Co., 3Rd Floor, Laha Paint Vs House, 7, Chittaranjan Avenue, Kolkata - 700072 (Pan: Aadtn7438E) (Appellant) (Respondent)
delay of 37 days is hereby condoned and the appeal is adjudicated on merits. 4. The grounds of appeal raised by the assessee are reproduced as under: 1. That on the facts and on the circumstances of the case, the order passed by the Learned CIT(E) in Form No. 10AD, rejecting the application for registration under section 12A(1