Commissioner Of Income Tax vs M/S.Leonard Commercial (P) Ltd on 9 June, 2011

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                          ITAT No. 114 of 2011
                         G.A. No. 1274 of 2011
                         G.A. No. 1275 of 2011

               IN THE HIGH COURT AT CALCUTTA

  Constitutional Writ/Civil Appellate/Ordinary Original Civil Jurisdiction

                    ORIGINAL SIDE



COMMISSIONER OF INCOME TAX,KOL-II           Plaintiff/Petitioner/Applicant

   Versus

M/S.LEONARD COMMERCIAL (P) LTD.             Defendant/Respondent

BEFORE:

The Hon’ble JUSTICE BHATTACHARYA

The Hon’ble JUSTICE DR. SAMBUDDHA CHAKRABARTI

Date : 9th June, 2011.

The Court :- It appears from the

affidavit of service that neither the envelope sent to the

respondent nor the acknowledgment card annexed thereto has yet

come back although the same was sent more than one month back.

We thus presume good service.

None appears on behalf of the respondent. After

hearing Mr. Nizamuddin learned Advocate appearing on behalf of

the appellant and after going through the explanation given in

the application for condonation of delay, we are satisfied

that the appellant was prevented from sufficient cause from

preferring the appeal within the period of limitation. We thus

condone the delay in filing the appeal.
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Let the appeal come up for hearing on 13th June,

2011.

(BHASKAR BHATTACHARYA, J.)

(DR. SAMBUDDHA CHAKRABARTI, J.)
dg/