Principal Commissioner Of Income Tax 5 Kolkata v. M/S Aravali Polymers Llp

OD-2

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/53/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA VS.

M/S. ARAVALI POLYMERS LLP BEFORE :

THE HON'BLE T.S. SIVAGNANAM ACTING CHIEF JUSTICE And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 5th April, 2023 Appearance :

Mr. Amit Sharma, Adv.

.....for appellant The Court : - We have heard Mr. Amit Sharma, learned advocate for the appellant. It appears that the notice, which has been sent to the respondent, has been refused to be received.

There is a delay of 1497 days in filing the appeal. We have perused the affidavit filed in support of the condone delay petition and we find that sufficient reason has not been shown for not preferring the appeal within the period of limitation.

Hence, the application is dismissed, consequently, the appeal stands rejected. Substantial questions of law, as suggested, are left open. (T.S. SIVAGNANAM) ACTING CHIEF JUSTICE) (HIRANMAY BHATTACHARYYA, J.) pkd/GH