Principal Commissioner Of Income Tax 13 Kolkata v. Kaushal Agarwal

O - 30

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/123/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATA

Versus

KAUSHAL AGARWAL BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Dated : DECEMBER 06, 2022.

Appearance:

Mr. P. Dudhoria, Adv.

Mr. K.C. Garg, Adv.

Mr. Subhas Agarwal, Adv.

The Court :- There is a delay of 959 days in filing the appeal. We have perused the affidavit filed in support of the petition and find sufficient cause has not been shown for condonation of the inordinate delay. Hence, we are unable to exercise our discretion in favour of the appellant/revenue. Accordingly, the petition for condonation of delay is dismissed. Consequently, the appeal stands rejected.

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