Principal Commissioner Of Income Tax Central 1 Kolkata v. M/S Narula Educational Trust

OD-6

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/110/2022 WITH ITAT/35/2023 GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA VS.

JIS FOUNDATION BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 20TH FEBRUARY, 2023 Appearance :

Mr. Smarajit Roychowdhury, Adv.

Mr. Tilak Mitra, Adv.

Mr. Soumen Bhattacharjee, Adv.

Mr. Prithu Dudhoria, Adv.

Ms. Sapna Das, Adv.

Mr. S. Das, Adv.

The Court : - Heard learned Counsel for the either side. There is a delay of 286 days in filing the appeal. It appears that in ITAT/110/2022 the delay was already condoned and the appeal has been set down for being heard for admission.

We have perused the affidavit in support of the petition and we find that sufficient cause has been shown for not preferring the appeal within the period of limitation. Hence, the delay in filing the appeal is condoned. List ITAT/110/2022 along with ITAT/35/2023 on 27th February 2023. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.