Principal Commissioner Of Income Tax 5,Kolkata v. Amit Kumar Garg

OD-3

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/6/2023 GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA VS.

AMIT KUMAR GARG BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 17TH FEBRUARY, 2023 Appearance :

Mr. Tilak Mitra, Adv.

...for appellant Mr. Avra Mazumder, Adv.

Mr. Samrat Das, Adv.

...for respondent The Court : - Heard learned Counsel for the either side. The respondent has been served and an affidavit-of-service has been filed. There is a delay of 1136 days in filing the appeal. We have carefully perused the affidavit and we find that the same is devoid of any reason. In the absence of any satisfactory explanation for the inordinate delay we are not persuaded to exercise any discretion in favour of the appellant/revenue. Therefore, the application for condonation of delay is dismissed and the appeal stands rejected.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.