Principal Commissioner Of Income Tax 1 Kolkata v. M/S. The Peerless General Finance And Investment Co. Ltd

OD-7

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/55/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA VS M/S. THE PEERLESS GENERAL FINANCE AND INVESTMENT CO. LTD BEFORE :

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

Appearance :

Ms. Smita Das De, Adv.

...for appellant Mr. Abhratosh Majumdar, Sr. Adv.

Mr. Avra Mazumder, Adv.

...for respondent The Court :- Heard learned Counsel on either side. There is a delay of 1392 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.

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.