M/S. KALYAN EDUCATIONAL SOCIETY,BUDBUD, BURDWAN (EAST) vs. A.C.I.T., CIRCLE - 2, DURGAPUR, DURGAPUR
In the result, the appeal of the assessee is allowed
ITA 106/KOL/2023[2020-2021]Status: DisposedITAT Kolkata23 May 2023AY 2020-2021
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 106/Kol/2023 Assessment Year: 2020-2021 M/S. Kalyan Educational Society,..............Appellant Budbud Bye Pass (North), Distg. Bardhaman-713403 [Pan: Aabtk2860K] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan, Durgapur, West Bengal Appearances By: Shri S.K. Tulsiyan, Advocate, Smt. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Subhrajyoti Bhattacharjee, Cit (Dr), Appeared On Behalf Of The Revenue
Section 11Section 11(1)(a)Section 12ASection 139(4)Section 143(1)Section 250
House,
7th
Floor,
32A,
Chittaranjan Avenue, Kolkata-700012 and most of the original office records, files, documents and computer hard disks were burnt in the fire. Besides due to outbreak of the pandemic COVID-19 virus and severe disruption in the normal working conditions, it became very difficult for the assessee-society to consolidate the receipts and payments of these