2019 (4) TMI 1502

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.... Sufficient cause is shown. The delay of 161 days in preferring the appeal is condoned. The appeal be registered by the department immediately. The application (GA 188 of 2019) for condonation of delay is allowed. Re: ITAT 8 of 2019, GA 189 of 2019:- This is an appeal under Section 260A of the Income Tax Act, 1961. We are shown one judgment of the Supreme Court in Amrit Foods Versus Commis....

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....of contravention for which the assessee was liable under the provisions of Rule 173-Q. This not having been done, the Tribunal's finding cannot be faulted. The appeal is, accordingly, dismissed with no order as to costs." We are also shown a Division Bench judgment of our Court in Principal Commissioner of Income Tax-19, Kolkata Versus Dr. Murari Mohan Koley, ITAT No. 306 of 2017 (so far unrepor....