Principal Commissioner Of Income Tax -1 ,Kolkata v. The Peerless General Finance And Investment Co. Ltd

od 5

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/142/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX -1 ,KOLKATA VS THE PEERLESS GENERAL FINANCE AND INVESTMENT CO. LTD. BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N DHON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : November 08, 2024.

Appearance :

Mr. Om Narayan Rai, Adv.

Mr. Amit Sharma, Adv.

...for petitioner Mr. J.P. Khaitan, Sr. Adv.

Mr. Saumya Kejriwal, Adv.

Ms. Ananya Rath, Adv.

Mr. Navin Mittal, Adv.

...for respondents The Court : We have heard learned Counsel appearing for the either side. It appears that there is a delay of 1864 days. The order was passed by the learned Tribunal on 28th September, 2018 and the copy was received by the department on 9th November, 2018. However, the appeal has been filed on 15th April, 2024 with a delay of 1864 days.

The delay is inordinate and unexplained. The affidavit filed in respect of the application for condonation of delay does not set out any acceptable reasons for exercising any discretion in favour of the appellant department. Therefore, the application stands dismissed.

Consequently, the appeal stands rejected.

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