2023 (9) TMI 484

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....heria, Adv. ..for the appellant Mr. R. K. Murarka, Sr. Adv. Ms. Arathika Roy, Adv. ...for the respondent ORDER The Court : - Heard respective Counsel for either side. There is a delay of 879 days in filing the appeal. For the assessment years under consideration namely, AY 2009-10, 2010-11 and 2011-12 was completed on 23.3.2013. The assessee filed appeal before the Commissioner of I....

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....ined, the delay of more than 110 days. Thereafter for a period of 11 months there was lockdown. Subsequently, after a period of about seven and half months the Ministry of Law had send the papers to the Income Tax Department. It is stated that prior to that there was change of jurisdiction in the Income Tax Department during August, 2020 and this also contributed to the delay of another 16 and hal....