Case Law Details
Orbit Dealmark (P) Ltd. Vs ITO (ITAT Kolkata)
The Registry has informed that this appeal is time barred by 1535 days. On going through the condonation application along with the affidavit, and after hearing both the parties, we find that this delay is accountable for three reasons. Firstly, Sri Naresh Kumar Chhaparia, Director of M/s Orbit Delmark Pvt. Ltd. was suffering from lungs infection and diabetic and other old age ailments, secondly the assessee was not advised properly by the legal consultant who has claimed to have forgotten about the said order and has not taken further process and thirdly, on account of lockdown in the State due to outbreak of Covid- 19. We, therefore, in view of the reasons stated in the condonation application and also the extension of limitation period by Hon’ble Supreme Court in Suo Moto Writ Petition (Civil) No.3 of 2020 dated 8th March, 2021, condone the delay in filing this appeal and admit the same for adjudication.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
This appeal filed by the assessee pertaining to assessment year 2012-13 is directed against the order of the ld. Commissioner of Income Tax-2, Kolkata [hereinafter referred to as ‘CIT(A)’] dated 13.05.2016 is arising out of the order u/s 143(3) of the Act dated 15.03.2015 passed by ITO, Ward-6(3), Kolkata.
2. The Registry has informed that this appeal is time barred by 1535 days. On going through the condonation application along with the affidavit, and after hearing both the parties, we find that this delay is accountable for three reasons. Firstly, Sri Naresh Kumar Chhaparia, Director of M/s Orbit Delmark Pvt. Ltd. was suffering from lungs infection and diabetic and other old age ailments, secondly the assessee was not advised properly by the legal consultant who has claimed to have forgotten about the said order and has not taken further process and thirdly, on account of lockdown in the State due to outbreak of Covid- 19. We, therefore, in view of the reasons stated in the condonation application and also the extension of limitation period by Hon’ble Supreme Court in Suo Moto Writ Petition (Civil) No.3 of 2020 dated 8th March, 2021, condone the delay in filing this appeal and admit the same for adjudication.
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