Principal Commissioner Of Income Tax-3, Kolkata v. M/S. Haldia Petrochemicals Ltd

OD-4 & 5

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE IA No. GA 1 of 2020 in ITAT 58 of 2020 PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA Vs M/S. HALDIA PETROCHEMICALS LTD.

AND IA No. GA 2 of 2020 in ITAT 58 of 2020 PRINCIPAL COMMISSIONER OF INCOME TAX-3, KOLKATA Vs M/S. HALDIA PETROCHEMICALS LTD.

BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 15th February, 2022 Appearance:

Mr. Tilak Mitra, Adv.

Mr. Arunava Ganguly, Adv.

...for the appellant.

Mr. Ajay Gaggar, Adv.

...for the respondent.

The Court : We have heard Mr. Tilak Mitra, learned standing counsel assisted by Mr. Arunava Ganguly, learned counsel appearing for the appellant/revenue and Mr. Ajay Gaggar, learned counsel appearing for the respondent/assessee.

There is a delay of 440 days in filing the appeal. We have perused the affidavit filed in support of the condone delay application and we find that there is absolutely no explanation for the inordinate delay. It is stated that the

files are moving from one table to another, there is no explanation also for the inordinate delay. The appellant being the Income Tax Department cannot be granted any concession with regard to law of limitation. Therefore, we are not inclined to condone the delay. Accordingly, the application being IA No.GA 1 of 2020 is dismissed.

Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) s.pal/pkd.