Principal Commissioner Of Income Tax 13 Kolkata v. Shree Niwas Lahoti

OD-20

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/108/2023 IA No:GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-13, KOLKATA VS.

SHREE NIWAS LAHOTI BEFORE :

THE HON'BLE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 5th June, 2023 Appearance :

Mr. Soumen Bhattacharjee, Adv.

... for appellant The Court : This appeal by the revenue has been filed beyond the period of limitation.

There is a delay of 1337 days in filing the appeal. We have heard Mr. Soumen Bhattacharjee, learned standing counsel for the appellant.

On perusal of the affidavits filed in support of the condone delay petition, we find that sufficient cause has not been shown for not preferring the appeals within the period of limitation. Further, we note that decision to pursue this appeal was taken much after the decision of this Court in PCIT-5 Vs Swati Bajaj

2022 SCC Online Cal 1572. Thus, we are not persuaded to exercise any discretion in favour of the appellant/revenue. Consequently, the application is dismissed and the appeal stands rejected. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) SN.

AR(CR)