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TMI Blog2021 (8) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. 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 to Form No.36 i.e. original form of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 grounds of appeal has only assailed the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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 withd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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