Principal Commissioner Of Income Tax 1 Kolkata v. M/S Mcnally Bharat Engineering Company Ltd

OD-5

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/45/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA VS M/S MCNALLY BHARAT ENGINEERING COMPANY LTD BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 26TH February, 2024.

Appearance :

Mr. Vipul Kundalia, Adv.

Mr. Amit Sharma, Adv.

...for appellant Mr. A K Dey, Adv.

...for respondent The Court :- Heard learned Counsel on either side. There is a delay of 1354 days in filing the appeal. We have perused the affidavit filed in support of the condone delay application and we find that the delay has not been explained for more than two years. The delay being inordinate and unexplained, we are not persuaded to exercise any discretion in favour of the appellant/revenue. Accordingly, the application is dismissed.

Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) pkd/GH.