Principal Commissioner Of Income Tax Central 1 Kolkata v. M/S Kalpana Industries India Ltd

OD - 10

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/117/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA VS.

M/S. KALPANA INDUSTRIES INDIA LTD.

BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE SUPRATIM BHATTACHARYA Date : SEPTEMBER 19, 2022.

Appearance:

Mr. Soumen Bhattacharjee, Adv.

...for appellant Mr. A.K. Dugar, Adv.

Mr. Rajarshi Chatterjee, Adv.

Mr. Gobinda Das, Adv.

..for respondent GA/1/2022 The Court :- We have heard Mr. Soumen Bhattacharjee, learned standing Counsel for appellant and Mr. A.K. Dugar, learned Standing Counsel duly assisted by Mr. Rajarshi Chatterjee, learned advocate for the respondent. There is a delay of 1173 days in filing the appeal. On perusal of the affidavit filed in support of the petition we find that no cause much less sufficient cause has been shown by the appellant/revenue for condonation of the inordinate delay of 1173 days.

For such reason, the application is dismissed. Consequently, the appeal stands rejected.

GA/2/2022 stands closed.

(T.S. SIVAGNANAM, J.) (SUPRATIM BHATTACHARYA, J.) Pkd/GH