Search: condonation of delay

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Section 55A3

SWAMI SATYANANDA ,HARIDWAR vs. ITO, WARD - 50(3), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1614/KOL/2018[2012-13]Status: DisposedITAT Kolkata17 Jun 2020AY 2012-13

Bench: Shri A.T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1614/Kol/2018 (िनधा"रणवष" / Assessment Year: 2012-13) Swami Satyananda Vs. Ito, Ward-50(3), Kolkata

For Appellant: Shri S.N. Ganguly, AdvocateFor Respondent: Shri Supriyo Pal, JCIT

Section 143(1)Section 143(2)Section 143(3)Section 16ASection 16A(5)Section 55A

condone the delay and admit the appeal for hearing. 3. Although in this appeal, the assessee has raised a multiple grounds of appeal but at the time of hearing the solitary grievance of the assessee has been confined to the issue of determination of fair market value of immovable property ( for the purpose of computation of long term capital gain