TMI Blog2021 (8) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 and assessee subsequently filed revised form of appeal whereby the name of the respondent has been changed as PCIT-4, Kolkata - DR pointed out that the assessee even revised Form No.36 through grounds of appeal has only assailed the assessment order and the assessee by way of revised appeal form cannot change the nature of the appeal in toto by not only substituting the name of the parties but a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER 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 to Form No.36 i.e. original form of appeal and subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 grounds of appeal has only assailed the assessment order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present appeal till receiving of the copy of this order will not be taken into consideration for the purpose of limitation period. However, the assessee will be liable to explain about the delay period, if any, in filing the appeal minus time period consumed in prosecuting the present appeal as observed above. 7. In the result, the appeal of the assessee is dismissed as withdrawn. Order is pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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