आयकर अपील(cid:547)य अ(cid:876)धकरण, कोलकाता पीठ “ए’’, कोलकाता

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (cid:302)ी (cid:292)द(cid:547)प कुमार चौबे, Ûया(cid:467)यक सदèय एवं (cid:302)ी राकेश (cid:871)म(cid:302), लेखा सटèय के सम¢

[Before Shri Pradip Kumar Choubey, Judicial Member &Shri Rakesh Mishra, Accountant Member]

DCIT, Circle-4(1), Kolkata Vs. Andrew Yule & Co. Ltd.

(PAN: AAECM 4087 E)

Appellant / (अपीलाथ(cid:568)) Respondent / (cid:292)×यथ(cid:568)

Date of Hearing / सुनवाई 17.04.2025 क(cid:551) (cid:467)त(cid:876)थ Date of Pronouncement/ 06.05.2025 आदेश उ(cid:622)घोषणा क(cid:551) (cid:467)त(cid:876)थ For the assessee / Shri Vikash Singh, Advocate (cid:467)नधा(cid:91)(cid:464)रती क(cid:551) ओर से

For the revenue / राजèव Shri Sanjoy Paul, Addl. CIT Sr. DR क(cid:551) ओर से

ORDER / आदेश Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the revenue against the order of Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated

01.05.2024 for AY 2014-15.

2. It appears from the report of the registry that the appeal has been filed after a delay of 73 days. At the time of hearing the counsel of the assessee explained the reason for