Principal Commissioner Of Income Tax 5 Kolkata v. Dr Arup Kumar Agarwala

OD-4

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/8/2023 GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA VS.

DR. ARUP KUMAR AGARWALA BEFORE :

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

Mr. Soumen Bhattacharjee, Adv.

...for appellant Mr. S. M. Surana, 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 1141 days in filing the appeal. On perusal of the affidavit filed in support of the petition we find sufficient cause has not been shown for not preferring the appeal within the period of limitation. Further we note that the department has taken the decision to pursue the appeal 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 stands dismissed and the appeal is rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.