Principal Commissioner Of Income Tax 1 Kolkata v. Rampuria Industries And Investment Ltd

O - 6

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/20/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA VS RAMPURIA INDUSTRIES AND INVESTMENT LTD BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON'BLE JUSTICE SUPRATIM BHATTACHARYA DATE : 5TH February, 2024.

Appearance :

Mr. Soumen Bhattacharjee, Adv.

..for appellant Mr. Pratyush Jhunjhunwala, Adv.

Ms. S. Sinha, Adv.

...for respondent The Court :- We have heard learned Counsel on either side. It appears that there is a delay of 1272 days in filing the appeal. We have perused the affidavit filed in support of the application for condonation of delay and we are not satisfied with the explanation offered for not preferring the appeal within the period of limitation and, therefore, the delay in filing the appeal is not condoned. The application is not allowed.

Thus, the delay having not been explained we are not persuaded to exercise any discretion in favour of the appellate department. Accordingly, the application is dismissed.

Consequently, the appeal stands rejected.

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(T.S. SIVAGNANAM) CHIEF JUSTICE (SUPRATIM BHATTACHARYA,J.) pkd/GH.