https://www.taxtmi.com/caselaws?id=313031 The ITAT dismissed the appeal as withdrawn, acknowledging the appellant's inadvertent error in naming the respondent. The appellant was granted permission to file a fresh appeal against the correct party, PCIT-4, Kolkata. The time spent on the current appeal was excluded from the limitation period, contingent upon the appellant justifying any additional delay in the new filing. The Departmental Representative did not oppose this withdrawal, facilitating the appellant's request for liberty to rectify the procedural error. en-us Thu, 12 Aug 2021 00:00:00 +0530 Wed, 20 Mar 2024 13:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313031 The ITAT dismissed the appeal as withdrawn, acknowledging the appellant's inadvertent error in naming the respondent. The appellant was granted permission to file a fresh appeal against the correct party, PCIT-4, Kolkata. The time spent on the current appeal was excluded from the limitation period, contingent upon the appellant justifying any additional delay in the new filing. The Departmental Representative did not oppose this withdrawal, facilitating the appellant's request for liberty to rectify the procedural error. Case-Laws Income Tax Thu, 12 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313031