Principal Commissioner Of Income Tax Central 2 Kolkata v. Sri Ashok Kumar Patni

OD-17

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/188/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA VS SRI ASHOK KUMAR PATNI BEFORE :.

THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N DHON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : 7th August, 2024.

Appearance :

Mr. Soumen Bhattacharjee, Adv.

Mr. A. Das, Adv.

..for appellant.

The Court :- There is a delay of 1886 days in filing the appeal. The delay has not been explained and, therefore, we are not persuaded to exercise any discretion in favour of the department. Apart from that we find that tax effect is also below the threshold limit and before the tribunal the department could not controvert the facts. Hence, the application is dismissed. Consequently, the appeal is also dismissed. .

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