Principal Commissioner Of Income Tax 2 Kolkata v. M/S Paramatma Vinimay Pvt Ltd

OD-25

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/115/2023 IA No:GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS.

M/S. PARAMATMA VINIMAY PVT. LTD.

BEFORE :

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

Mr. Prithu Dudhoria, Adv.

... for appellant The Court : We have heard learned Advocates for the appellant. There is a delay of 1127 days in filing the appeal. We have perused the affidavit filed in support of the condone delay petition as well as the affidavit-inopposition. Though prayer has been made for filing an affidavit-in-reply, such request stands rejected.

On perusal of the affidavit filed in support of the condone delay application, we find absolutely no explanation for the delay of more than one and half years. The explanation sought to be offered for the remaining period is also very sketchy and for that department says that the file had to move from one table to another.

Since we are not satisfied with the so-called explanation, we reject the prayer for condonation of delay in filing the appeal. Accordingly, the application for condonation of delay is dismissed and the appeal stands rejected. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) SN.

AR(CR)