Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Tcg Urban Infrastructure Holdings Pvt. Ltd.

OD-15

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/123/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA VS.

M/S. TCG URBAN INFRASTRUCTURE HOLDINGS PVT. LTD. BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 1st May, 2024 Appearance :

Mr. Vipul Kundalia, Adv.

Mr.Amit Sharma, Adv.

...for appellant Mr. Pratyush Jhunjhunwala, Adv.

Ms. Sretapa Sinha, Ad.

...for respondent The Court : There is a delay of 1457 days in filing the appeal. We have heard the submissions of Mr. Vipul Kundalia, learned standing Counsel appearing for the appellant and Mr. Pratyush Jhunjhunwala, learned Counsel for the respondent and perused the affidavit filed in respect of the petition seeking condonation of delay. We find that the delay is inordinate, unexplained and therefore, we are not persuaded to exercise any discretion in the matter.

Accordingly, the application (GA/1/2024) is dismissed. Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) SN.

AR(CR)