Pr. CIT v. Ramesh Prasad Sao - Taxpublishers.in

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The Tax Publishers2023 TaxPub(DT) 6319 (Cal-HC) IN THE CALCUTTA HIGH COURT T.S. SIVAGNANAM, & HIRANMAY BHATTACHARYYA, JJ. Pr. CIT v. Ramesh Prasad Sao ITAT No. 199 of 2023, IA No. GA/1/2023, GA/2/2023 4 October, 2023 Appellant by: Smita Das De, Advocate ORDER The Court: This appeal has been filed by the revenue challenging the order passed by the Income Tax Appellate Tribunal C Bench, Kolkata in ITA No. 572/KOL/2019 for the assessment year 2014-15. There is a delay of 965 days in filing the appeal. Notice has been served on the respondent assessee but none appears for respondent assessee. Though we are not fully convinced with the explanation offered, yet taking note of the fact that this appeal had been preferred by the income tax department under 260A of the Income Tax Act, 1961 (the Act) and we are required to consider as to whether any substantial questions of law arise for consideration, we exercise discretion in the matter and condone the delay in filing the appeal. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 6319 (Cal-HC)

IN THE CALCUTTA HIGH COURT

T.S. SIVAGNANAM, & HIRANMAY BHATTACHARYYA, JJ.

Pr. CIT v. Ramesh Prasad Sao

ITAT No. 199 of 2023, IA No. GA/1/2023, GA/2/2023

4 October, 2023

Appellant by: Smita Das De, Advocate

ORDER

The Court: This appeal has been filed by the revenue challenging the order passed by the Income Tax Appellate Tribunal C Bench, Kolkata in ITA No. 572/KOL/2019 for the assessment year 2014-15.

There is a delay of 965 days in filing the appeal. Notice has been served on the respondent assessee but none appears for respondent assessee. Though we are not fully convinced with the explanation offered, yet taking note of the fact that this appeal had been preferred by the income tax department under 260A of the Income Tax Act, 1961 (the Act) and we are required to consider as to whether any substantial questions of law arise for consideration, we exercise discretion in the matter and condone the delay in filing the appeal.