BIRENDRANATH SAMANTA,BURDWAN vs. ACIT, CIR-2, BURDWAN, BURDWAN
In the result, appeal of the assessee is allowed
ITA 227/KOL/2023[2015-16]Status: DisposedITAT Kolkata06 Jun 2023AY 2015-16
Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 227/Kol/2023 Assessment Year: 2015-16 Birendra Nath Samanta Assistant Commissioner Of Anandapally, Sripally Vs Income Tax, Cirlce-2, Burdwan Burdwan - 713103 [Pan : Akaps8240C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocate & Ms. Puja Somani, C.A. Revenue By : Shri Vijay Kumar, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 08/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2023 आदेश/O R D E R Per Dr. Manish Borad: This Is An Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As The Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 12/05/2022 For The Assessment Year 2015-16. 2. The Registry Has Pointed Out That There Is A Delay Of 253 Days In Filing Of This Appeal. In The Condonation Application, The Assessee Stated That An Affidavit & An Application Has Been Filed Wherein It Has Been Submitted That The Impugned Order Was Passed On 12/05/2022 By The National Faceless Appeal Centre (Nfac), Delhi, Dismissing The Assessee’S Appeal Ex-Parte. The Said Appellate Order Was Sent Through E- Mail At Debudan1975@Gmail.Com, Which Belonged To Shri Debabrata Dan, A Resident Of Burdwan & Looking After The Income Tax Matters
For Appellant: Shri S.K. Tulsiyan, Advocate & Ms. Puja Somani, C.AFor Respondent: Shri Vijay Kumar, Addl. CIT
Section 249Section 250Section 253Section 3Section 5
202 and 203/Ahd/2020 salutary guideline that when courts condone the delay due to laches on the part of the applicant the court shall compensate the opposite party for his loss."
7. We do not deem it necessary to re-cite or recapitulate the proposition laid down in other decisions. It is suffice to say that the Hon'ble Courts
