Commissioner Of Income Tax Exemptions Kolkata v. M/S Assam Cricket Association

OD-6

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT/192/2023 IA NO: GA/1/2023, GA/2/2023 COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATA VS M/S ASSAM CRICKET ASSOCIATION BEFORE :

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

Mr. Tilak Mitra, Adv.

...for appellant.

Ms. Malabika Roy Dey, Adv.

...for respondent.

The Court : - Heard learned advocates on either side. There is a delay of 1345 days in filing the appeal. On perusal of the affidavit filed in support of the condonation delay petition we find that there is no convincing explanation nor proper explanation for the inordinate delay. Therefore, we are not persuaded to exercise any discretion in favour of the appellant/revenue. Accordingly, the application is dismissed. Consequently, the appeal stands rejected. The substantial questions of law suggested by the revenue are left open.

(T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) Pkd.