Principal Commissioner Of Income Tax 5,Kolkata v. Ms Ayushi Jain

OD 12

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/46/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS.

MS. AYUSHI JAIN BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE BIVAS PATTANAYAK Date : 8th July, 2022 Appearance :

Mr. Soumen Bhattacharjee, Adv.

....for the appellant Mr. Subhas Agarwal, Adv.

...for respondent RE: GA/1/2022 The Court :- There is a delay of 875 days in filing the appeal. We are satisfied with the reasons given in the affidavit filed in support of the condone delay application.

Accordingly, the application is allowed and the delay in filing the appeal is condoned.

RE: ITAT/46/2022 This appeal filed by the revenue under Section 260A of the Income Tax Act, (the Act) is directed against the order dated 9th August, 2019 passed by the Income Tax Appellate Tribunal, "SMC" Bench, Kolkata in I.T.A. No. 2551/Kol/2018 for the assessment year 2015-2016.

We have heard Mr. Soumen Bhattacharjee, learned standing Counsel for the appellant and Mr. Subhas Agarwal, learned Advocate appearing for the respondent.

It cannot be disputed that the issue raised in this appeal is squarely covered by the decision in the case of PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA-VERSUS- SWATI BAJAJ AND ORS. ;reported in 2022 SCC Online Calcutta 1572.

Following the said decision the appeal filed by the revenue is allowed and the questions of law suggested by the revenue are answered in favour of the revenue.

Consequently, GA/2/2022 being stay application stands closed. (T.S. SIVAGNANAM, J.) (BIVAS PATTANAYAK, J.) Pkd/GH.