Income Tax Officer Ward 10(2), Kolkata v. Tarama Apartment Private Limited

OD - 27

IN THE HIGH COURT AT CALCUTTA

Civil Appellate Jurisdiction ORIGINAL SIDE APOT/20/2025 IA NO: GA/1/2025, GA/2/2025 INCOME TAX OFFICER WARD 10(2), KOLKATA VS TARAMA APARTMENT PRIVATE LIMITED BEFORE :

THE HON'BLE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) Date : 21st March, 2025 Appearance :

Mr. Prithu Dudheria, Adv.

..for the appellant.

The Court : There is a delay of 594 days in filing the appeal. The delay is inordinate and unexplained. We have carefully gone through the affidavit filed in support of the petition and we find that the statements made therein are wholly unacceptable for the purpose of condonation of the inordinate delay of 594 days in filing the appeal.

Accordingly, the delay condonation application is dismissed and consequently, the appeal stands rejected. However, the substantial question of law which has been canvassed by the appellant/revenue is left open.

(T.S. SIVAGNANAM) (CHIEF JUSTICE) (CHAITALI CHATTERJEE (DAS), J.) S.Das/Pkd.

AR[CR]