Principal Commissioner Of Income Tax 13 Kolkata v. Smt Uma Jaria

OD-2

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/34/2023 GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-13, KOLKATA VS.

SMT. UMA JARIA BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 15th March, 2023 Appearance :

Mr. Soumen Bhattacharjee, Adv.

...for appellant The Court : - We have heard Mr. Soumen Bhattacharjee, learned standing counsel for the appellant.

There is a delay of 1258 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 1258 days.

For such reason, the application (GA/1/2023) is dismissed and consequently, the appeal stands rejected. The stay application (GA/2/2023) also stands closed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) pkd/spal