Principal Commissioner Of Income Tax, Central-2, Kolkata v. Smt Usha Garodia And ANR

OD-1

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT/182/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA VS SMT USHA GARODIA AND ANR.

BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 26TH September, 2023 Appearance :

Ms. Smita Das De, Adv.

...for appellant.

Mr. Akhilesh Kr. Gupta, Adv.

Mrs. Akshara Shukla, Adv.

...for respondents.

The Court : - This appeal has been filed by the revenue belatedly. There is a delay of 1227 days in filing the appeal.

Heard learned advocates on either side.

Upon perusal of the affidavit filed in support of the condonation delay petition we find that the so-called reasons are all administrative reasons and the substantial part of the delay has not been explained. Thus, in the absence of any convincing explanation for the inordinate delay we are not persuaded to exercise any discretion in the matter. Accordingly, the application is dismissed. Consequently, the appeal stands rejected. The questions of law suggested by the revenue are left open. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) Pkd.