Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Stewarts And Llyods Of India Ltd

OD-45 ITAT/169/2021 IA NO: GA/1/2021; GA/2/2021

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, KOLKATA -Versus- M/s. Stewards & Llyods of India Ltd.

Appearance:

Mr. Vipul Kundaria, Adv.

...for the appellant.

Mr. Siddharth Sharma, Adv.

...for the respondent.

BEFORE:

The Hon'ble JUSTICE T.S. SIVAGNANAM -And- The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA Date : 14th June, 2022.

The Court : There is a delay of 711 days in filing the appeal. We have perused the affidavit I support of the condonation of delay application and we find that no reasons for condonation of inordinate delay. That apart, pursuant to the orders passed by the National Company Law Tribunal, Kolkata Bench (1) in CP (IB) no. 213/KB/2017, the company has been wound up. Hence, the application is dismissed.

Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.