Principal Commissioner Of Income Tax 2 Kolkata v. M/S Omkar Infracon Private Limited

OD-2

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/39/2025 IA NO: GA/1/2025, GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS.

M/S. OMKAR INFRACON PRIVATE LIMITED BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 23RD APRIL, 2025 Appearance:

Mr. Soumen Bhattacharjee, Adv.

Mr. Tilak Mitra, Adv.

Mr. Ankan Das, Adv.

Ms. Shradhya Ghosh, Adv.

...for Appellant Mr. S. M. Surana, Sr. Adv.

Mr. Siddharth Das, Adv.

...for respondent THE COURT: There is a delay of 1677 days in filing the present appeal. Copy of the application for condonation of delay has been served upon the respondent/assessee, who raises vehement objection in condoning the delay. Considering the reasons as assigned in the application for condonation of delay, it appears that those are not plausible enough to consider and the

inordinate delay in preferring this appeal cannot be considered at this stage. Accordingly, the application for condonation of delay stands dismissed. Consequently, the appeal stands rejected.

However, the substantial questions of law as raised are left open. (T.S. SIVAGNANAM, CJ.) (CHAITALI CHATTERJEE (DAS), J.) sm/SN