Principal Commissioner Of Income Tax 5 Kolkata v. Sri Gopal Krishna Banka

OD-11

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/29/2023 IA NO. GA/1/2023/GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA VS.

SRI GOPAL KRISHNA BANKA BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 2nd March, 2023 Appearance :

Mr. Soumen Bhattacharjee, Adv.

...for appellant The Court : - Heard learned Counsel appearing on behalf of the appellant. This appeal is by the revenue filed under Section 260A of the Income Tax Act, 1961 (the Act) against the order dated 26.06.2019 passed by the Income Tax Appellate Tribunal Kolkata Bench 'SMC" Kolkata in ITA No.1769/Kol/2018 for the assessment year 2012-13.

There is a delay of 1167 days in filing the appeal. We have perused the affidavit filed in support of the condone delay application and we find sufficient cause has not been shown for condoning the inordinate delay of 1167 days.

For such reason, the application is dismissed and consequently, the appeal stands rejected.

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