Principal Commissioner Of Income Tax 13 Kolkata v. Ravi Kumar Daga Huf

OD - 4

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT/122/2023 IA NO.GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-13, KOLKATA -VersusRAVI KUMAR DAGA (HUF) BEFORE :

THE HON'BLE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE AJAY KUMAR GUPTA Date : 26th June, 2023 Appearance :

Mr.Soumen Bhattacharjee, Adv., for the appellant.

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

There is a delay of 1265 days in filing the appeal. We have heard Mr. Soumen Bhattacharjee, leaned 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 appeal within the period of limitation. Further, we note that decision pursue this appeal was taken much after the decision of this Court in PCIT-5 SWATI BAJAJ 2022

SCC ONLINE CAL 1572. Thus, we are not persuaded to exercise any discretion in favour of the appellant/revenue.

Consequently, the applications are dismissed and the appeal stands rejected.

(T.S. SIVAGNANAM) CHIEF JUSTICE (AJAY KUMAR GUPTA, J.) S.Das/