Principal Commisioner Of Income Tax 13 Kolkata v. Shri Kanwarlal Agarwal

OD-11&12

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/53/2021 IA NO:GA/1/2021 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATA VS.

SHRI KANWARLAL AGARWAL .........

ITAT/53/2021 IA NO:GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATA VS.

SHRI KANWARLAL AGARWAL .........

PRESENT:

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA 14th February, 2022.

[Video Conference] Mr. P. K. Bhowmick, Adv...for appellant.

Mr. Subash Agarwal, Adv...for respondent.

RE: IA NO:GA/1/2021 The Court: We have heard Mr. P. K. Bhowmick, learned senior standing counsel for the appellant/revenue and Mr. Subash Agarwal, learned counsel for the respondent.

There is a delay of 797 days in filing this appeal. We have perused the affidavit filed in support of the condone delay petition and we find that sufficient cause has been shown for condonation of inordinate delay of 797 days. The revenue seeks to take advantage of CBDT Circular No.23 dated

06.09.2019. In our view, the Circular cannot be relied upon by the revenue, in the case on hand, to get over the rigor of limitation which, admittedly, expired on 21.01.2019. It is further noted that the period between 21.01.2019, the last date for preferring the appeal and the date of filing the appeal, i.e., 07.04.2021 has not been explained. Therefore, we are not inclined to condone the delay. Accordingly, the condone delay application is dismissed. Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) pkd/spal AR(CR)