Principal Commissioner Of Income Tax 18, Kolkata v. Shri Sidharth Dassani

OD-5

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/145/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VS.

SHRI SIDHARTH DASSANI BEFORE :

THE HON'BLE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 24th July, 2023 Appearance :

Mr. Tilak Mitra, Adv.

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

There is a delay of 1302 days in filing the appeal. We have heard Mr. Tilak Mitra, learned standing Counsel for the appellant. On perusal of the affidavit 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 to file this appeal was taken much after the decision of this Court in PCIT-5 vs. SWATI BAJAJ 2022 SCC ONLINE CAL 1572. Thus, we are not persuaded to exercise any discretion in favour of the appellant/revenue. Consequently, the application for condonation of delay GA/1/2023 is dismissed and the appeal stands rejected.

The application for stay GA/2/2023 is thus also dismissed. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) Pkd/SN/S.Das.