INCOME TAX OFFICER Vs. DEBAJYOTI BHATTACHARYA

JUDGEMENT

(1.) We have heard the learned advocates for the parties.

(2.) There is delay of 123 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period of limitation.

(3.) I.A. No.CAN 2 of 2023 is allowed and the delay in filing the appeal is condoned.