Principal Commissioner Of Income Tax, Central-2,Kolkata v. M/S.Imax Infrastructure Private Limited

OD - 6

IN THE HIGH COURT AT CALCUTTA

Special Jurisdiction [Income Tax] ORIGINAL SIDE ITAT/132/2023 IA NO.GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA -VersusM/S. IMAX INFRASTRUCTURE PRIVATE LIMTIED BEFORE :

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

Mr.Swapna Das, Adv.

Mr.Siddharth Das, Adv., for the appellant.

Ms.Smita Das De, Adv.

..for the respondent.

The Court : We have heard Ms. Smita Das De, learned standing counsel appearing for the appellant/revenue and Ms. Swapna Das and Mr. Siddharth Das, learned advocates appearing for the respondent/assessee. There is a delay of 1322 days in filing the appeal. We have perused the affidavit in support of the petition and we find that sufficient cause has not been shown for preferring the appeal within the period of limitation. Further, the delay is

inordinate and unexplained and, therefore, no discretion can be exercised in favour of the appellant/revenue.

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

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