Principal Commissioner Of Income Tax 13 Kolkata v. Shankar Lal Daruka Huf

OD-2

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/38/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATA VS.

SHANKAR LAL DARUKA (HUF) BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 29th March, 2023 Appearance :

Mr. Amit Sharma, Adv.

...for appellant The Court : - This appeal by the revenue have been filed beyond the period of limitation.

There is a delay of 1321 days in filing the appeal. We have heard Mr. Amit Sharma, learned standing Counsel for the appellant. On perusal of the affidavit filed in support of the condone delay petition we find that sufficient cause has not been shown for not preferring the appeals within the period of limitation. Further we note that decision to file this appeal was taken much after the decision of this Court in PCIT-5 vs. SWATI BAJAJ 2022 SCC ONLINE CAL 1572. Thus we are not persuaded to exercise any discretion in favour of the appellant/revenue.

Consequently, the application is dismissed and the appeal stands rejected. Affidavit-of-service be kept on record.

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