Principal Commissioner Of Income Tax 5 Kolkata v. Manish Yaduka

OD-2

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE ITAT/7/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS.

MANISH YADUKA BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 2nd February, 2023 Appearance :

Mr. Prithu Dudheria, Adv.

...for appellant Mr. Subhas Agarwal, Adv.

Mr. Brijesh Kumar Singh, Adv.

...for respondent The Court : - This appeal by the revenue have been filed beyond the period of limitation.

There is a delay of 1174 days in filing the appeal. We have heard Mr. Prithu Dudheria, learned standing Counsel for the appellant and Mr. Avra Mazumder, learned Counsel along with Mr. S. Bagaria, Mr. Rites Goel, learned Advocates on behalf of the respondent. On perusal of the affidavit filed in support of the condone delay petition we find that sufficient cause has not been shown for not preferring the appeals within the period of limitation. Further we note that decision to file this appeal was taken much after the decision of this Court in PCIT-5 SWATI BAJAJ 2022 SCC ONLINE CAL 1572. Thus we are not persuaded to exercise any discretion in favour of the appellant/revenue.

Consequently, the application is dismissed and the appeal stands rejected. Affidavit-of-service be kept on record.

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