SRI KESHAMUL AGARWAL,EAST SIKKIM vs. ITO, WARD-3(1), GANGTOK
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 219/KOL/2024[2017-18]Status: DisposedITAT Kolkata19 Jun 2024AY 2017-18
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 219/Kol/2024 Assessment Year: 2017-2018 Sri Kesharmul Agarwal,…………. …..………..Appellant C/O. M/S. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3Rd Floor, Kolkata-700072 [Pan:Atopa1445Q] -Vs.- Income Tax Officer,…………………………….…Respondent Ward-3(1), Gangtok, Aayakar Bhawan, Bhanupath, While Hall Campus, P.O. Rajbaheri, Gangtok-737101, Sikkim Appearances By: Shri Siddarth Jhajharia, Fca Appeared On Behalf Of The Assessee Shri B.K. Singh, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 18, 2024 Date Of Pronouncing The Order : June 19, 2024 O R D E R
Section 249Section 253Section 3Section 5
249 of Income Tax Act, which provides powers to the ld.
Commissioner to condone the delay in filing the appeal before the Commissioner. Similarly, it has been used in section 5 of Indian Limitation Act, 1963. Whenever interpretation and construction of this expression has fallen for consideration before Honble High Court as well
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Sri Kesharmul Agarwal as before