M/S GENERAL POLYTEX PVT. LTD.,SURAT vs. ITO, WARD 1(1), KOLKATA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 166/KOL/2022[2015-16]Status: DisposedITAT Kolkata16 Mar 2023AY 2015-16
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 166/Kol/2022 Assessment Year: 2015-2016 M/S. General Polytex Pvt. Limited,...........Appellant 0/2171-72, Malviniwadi, Sonifalia, Bhagatalav, Gujarat-395003 [Pan: Aaccb5335L] -Vs.- Income Tax Officer,...............................Respondent Ward-1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri M.K. Patwari, Fca, Appeared On Behalf Of The Assessee Shri Vijay Kumar, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : March 07, 2023 Date Of Pronouncing The Order : March 16, 2023 O R D E R
Section 143(2)Section 271Section 32
196 days. However, this delay is attributable to COVID period and, therefore, it is to be construed that there is no delay in filing the appeal.
3. The assessee has taken five grounds of appeal. However, its grievances revolve around a single issue, namely ld. CIT(Appeals) has erred in confirming the action of the ld. Assessing Officer
