TMI Blog2022 (1) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Good point Stockist Pvt. Ltd. ( 2021 (8) TMI 1411 - ITAT KOLKATA] and the facts of the present case are similar/identical in nature as that of M/s. Good point Stockist Pvt. Ltd. (supra) where the Tribunal was pleased to allow the assessee to withdraw the appeal and had given liberty to file fresh appeal against the action of the Ld. PCIT-4, Kolkata. The Tribunal was also pleased to condone the time consumed in prosecuting the appeal i.e. from the date of filing of the present appeal till receiving the copy of the Tribunal order and the period not to be taken into consideration for the purpose of calculating the limitation period. With the aforesaid same observation we allow the assessee to withdraw the appeal. Appeal of the assessee i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AY 2012-13 wherein by order dated 12.08.2021 similar defect was noticed by the Tribunal wherein that case also the same Ld. AR appeared and the Tribunal was pleased to hold as under: 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 submitted that the assessee originally had filed appeal against the ITO, Ward-11(4), Kolkata and further that the assessee originally assailed the assessment order dated 30.12.2019 passed u/s 144 r.w.s 263 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration for limitation purposes. The ld. DR has not objected the same. 6. In view of this, the appeal of the assessee is dismissed as withdrawn with liberty to file afresh against the appropriate party. The time consumed in prosecuting the present appeal i.e. from the date of filing of the 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 In the result, the appeal of the assessee is dismissed as withdrawn. In the light of the above, the Ld. AR, therefore, prays that the inst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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