Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2017-18 Amalendu Kumar Modak, Income Tax Officer, 50(1), Karer Ganga, Laha Bagan, Garia, Income Tax Office, Civil Centre, Vs Garia Main Road, Kolkata-700084, Uttarapan Complex, West Bengal Manicktala, Kolkata-700 067, West Bengal (Appellant) (Respondent) Pan: Aekpm9399G Present For: Appellant By : Shri Indranil Banerjee, Ar Respondent By : Shri Pradip Kumar Biswas, Dr Date Of Hearing : 14.11.2024 Date Of Pronouncement : 19.11.2024 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “The Ld. Cit (A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ay 2017-18 Dated 14.11.2024, Which Has Been Passed Against The Assessment Order U/S 147 Read With Section 144 Read With Section 144B Of The Act, Dated 29.05.2023. 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:

condonation and not a private party was altogether irrelevant. Keeping in mind the above authoritative pronouncement of the Hon'ble Supreme Court, it is an admitted position that the words "sufficient cause" appearing in Sub-section (3) of Section 249 of the Act should receive a liberal construction so as to advance substantial justice. 8. Adverting to the facts