Principal Commissioner Of Income Tax 13 Kolkata v. Shri Arun Kumar Agrawal

OD-28

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/99/2022 IA No.GA/1/2022 GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX -13, KOLKATA Vs SRI ARUN KUMAR AGARWAL BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE SUPRATIM BHATTACHARYA Date : 5th September, 2022 Appearance :

Mr. S. Bhattacharya, Adv.

...for the appellant.

Mr. Subhas Agarwal,Adv.

Mr. Brijesh Kumar Singh,Adv.

...for the respondent.

Re: GA 1 of 2022 The Court: Affidavit of service filed in Court today is taken on record. We have heard Mr. Soumen Bhattacharya, learned standing counsel appearing for the appellant/revenue and Mr. Subhas Agarwal, learned advocate for the respondent/assessee. There is a delay of 937 days in filing the appeal. We have considered the averments set out in the affidavit filed in support of the petition for condonation of delay and we find that sufficient cause has not been shown for condonation of inordinate delay of 937 days. Accordingly, the application is dismissed. Consequently, the appeal stands rejected. The application for stay, being GA No. 2 of 2022 stands dismissed.

(T.S. SIVAGNANAM, J.) (SUPRATIM BHATTACHARYA, J.) s.chandra/S.Pal