Principal Commissioner Of Income Tax 5 Kolkata v. Sri Dipak Kr De Sarkar

OD-4

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/19/2023 GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA VS.

SRI DIPAK KR DE SARKAR BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 24TH FEBRUARY, 2023 Appearance :

Mr. Prithu Dudhoria, Adv.

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

Mr. Amit Kr. Saha, Adv.

...for respondent The Court : - We have heard Mr. Prithu Dudhoria, learned standing Counsel for the appellant and Mr. A K Basu, learned Advocate appearing on behalf of the respondent.

There is a delay of 1152 days in filing the appeal. We have perused the affidavit in support of the petition and we find sufficient cause has not been shown for condonation of the inordinate delay. That apart we find that the appellant/revenue tried to take advantage of the decision of this Court in the case of PCIT-5 -vs- SWATI BAJAJ 2022 SCC ONLINE CAL 1572 and such decision to pursue the appeal has been taken much after the decision was rendered by this Court. Hence, no discretion can be exercised in favour of the appellant/revenue. Consequently, the petition for condonation of delay stands dismissed and the appeal stands rejected.

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