SRI DEBASISH ROY CHOWDHURY,KOLKATA vs. A.C.I.T.-CIRCLE-52, KOLKATA, KOLKATA
In the result, the appeal filed by the assessee is allowed for
ITA 2279/KOL/2013[2007-08]Status: DisposedITAT Kolkata07 Mar 2017AY 2007-08
Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.2279/Kol/2013 ("नधा"रण वष" /Assessment Year:2007-2008) Sri Debasish Roy Chowdhury, Vs. Acit, Circle-52, Kolkata 46E/1, New Ballygunge Road, 2, Gariahat Road(South), Kolkata-39 Kolkata-68 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Adipr 7212 A .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee By : Mrs. Saswati Mitra(Dutta), Advocate Revenue By : Shri Rajat Kumar Kureel, Jcit,Srdr सुनवाई क" तार"ख / Date Of Hearing : 07/03/2017 घोषणा क" तार"ख/Date Of Pronouncement 07/03/2017 आदेश / O R D E R
For Appellant: Mrs. Saswati Mitra(Dutta), AdvocateFor Respondent: Shri Rajat Kumar Kureel, JCIT,SRDR
Section 143(1)Section 143(3)Section 249(2)
section provides that Commissioner (Appeal) may admit an appeal after expiration of the said period if he satisfied that the appellant had sufficient cause for not presenting the appeal within that period. While it is true, that the power of condoning delay should be exercised in a liberal manner, for that the basic condition, that sufficient cause for delay should