Principal Commissioner Of Income Tax 5 Mumbai v. M/S Vodafone Idea Ltd

OD-1

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/2/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-5, MUMBAI VS.

M/s. VODAFONE IDEA LTD.

BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 1ST FEBRUARY, 2023 Appearance :

Mr. Samarjit Roychowdhury, Adv.

Mr. Prithu Dudheria, Adv.

...for appellant.

Mr. Sachit Jolly, Adv.

Ms. Sapna Das, Adv.

Mr. S. Das, Adv.

...for respondent The Court : - Heard learned Counsel for either side. There is a delay of 2472 days in filing the appeal. We have perused the affidavit filed in support of the condone delay petition and we find that the delay has not been explained and sufficient cause has not been shown by the appellant department for not having filed the appeal within the period of limitation.

The delay being inordinate and unexplained we are unable to exercise any discretion in favour of the appellant. Accordingly, the application is dismissed. Consequently the appeal stands rejected.

Consequently, the stay application also stands closed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.