Income Tax Officer Ward 10 2 v. Devanshi Plyboard Industries Pvt Ltd

od-7

IN THE HIGH COURT AT CALCUTTA

CIVIL APPELLATE JURISDICTION ORIGINAL SIDE APOT/301/2024 IA NO: GA/1/2024, GA/2/2024 INCOME TAX OFFICER WARD 10 2 VS DEVANSHI PLYBOARD INDUSTRIES PVT LTD.

BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N DHON'BLE JUSTICE BIVAS PATTANAYAK DATE : October 04, 2024.

Appearance :

Mr. Prithu Dudhoria, Adv.

...for appellant Mr. Rites Goel, Adv.

...for respondent.

The Court :- We have heard learned Counsel on either side. The application being GA/1/2024 has been filed to condone the delay of 417 days in filing the appeal. The impugned order passed by the learned Single Judge is dated 19th May, 2023 but the appeal was presented before this Court on 8th August, 2024. On going through the affidavit filed in support of the application for condonation of delay we find that except for certain administrative reasons no acceptable reason has been stated for inordinate delay in filing the appeal. Hence, we are not persuaded to exercise any discretion in favour of the applicant department. Hence, the application for condonation of delay, GA/1/2024 is dismissed.

Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM) CHIEF JUSTICE (BIVAS PATTANAYAK, J.) pkd/GH