Principal Commissioner Of Income Tax-1, Kolkata v. The State Fisheries Development Corporation Ltd.

OD-8

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT/146/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA VS THE STATE FISHERIES DEVELOPMENT CORPORATION LTD.

BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N DHON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : 10th May, 2024.

Appearance :

Mr. Tilak Mitra, Adv.

Mr. Amit Sharma, Adv.

...for appellant The Court :- We have heard Mr. Tilak Mitra and Mr. Amit Sharma, learned Advocates for the appellant department. There is a delay of 1796 in filing the appeal. The impugned order passed by the Tribunal on 26.12.2018, copy of which was received by the Department on 23.01.2021 and the appeal memorandum was presented before this Court on 26.4.2024. The delay is being inordinate and unexplained, we are not persuaded to exercise any discretion in favour of the appellant department, that apart we note the learned Tribunal has followed the decision of this Court in the case of PCIT Versus State Fisheries Development Corporation Limited, which is the respondent/assessee herein for the assessment year 2006-07 as reported in (2018) 94 taxmann.com , 466 (Cal).

Thus, for the above reasons the application as well as the appeal are dismissed.

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