QUALITY BAGS EXPORTERS (P) LTD.,KOLKATA vs. A.C.I.T., CC-IV, KOL, KOLKATA

In the result the appeals of the assessee are allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 2787 To 2790/Kol/2013 Assessment Years : 2001-02,2002-03,2003-04 & 2004-05

section 80HHC brought out by Taxation Laws Amendment Bill of 2005.” 4. Against the aforesaid orders of AO the assessee preferred appeal before CIT(A). 5. There was a delay of 2380 days in filing the appeals before CIT(A). The same was explained by the assessee in an application for condonation of delay as follows :- “The appellant-assessee received