2021 (8) TMI 1411

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....appeared on behalf of the Respondent. ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 11.03.2019 of the Principal Commissioner of Income Tax (Appeals)-4, Kolkata (hereinafter referred to as 'PCIT'). 2. As pointed out by the Registry, the appeal is time-barred by 147 days. Further, the ld. DR has brought our attention....

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....on order dated 11.03.2019. He has further submitted that due to an inadvertent mistake, the assessee arrayed ITO, Ward-11(4) as a Respondent whereas the assessee, in fact, wanted to assail the order of the PCIT dated 11.03.2019. Therefore, the appeal Form No.36 was revised to implead the PCIT as respondent. 4. However, the ld. DR pointed out that the assessee even revised Form No.36 through gro....