Principal Commissioner Of Income Tax 13 Kolkata v. Sanjay Kumar Agarwal Huf

OD-3

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/36/2023 GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-13, KOLKATA VS.

SANJAY KUMAR AGARWAL (HUF) BEFORE :

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

Mr. Tilak Mitra, Adv.

...for appellant Mr. Avra Majumder, Adv.

...for respondent The Court : - Heard learned Counsel for the either side. There is a delay of 1154 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 1154 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