Principal Commissioner Of Income Tax 1 Kolkata v. M/S Nitson And Amitsu Pvt Ltd

OD-10

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE ITAT/200/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 1, KOLKATA VS M/S NITSON AND AMITSU PVT. LTD.

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. Soumitra Chowdhury, Adv.

Mr. Avra Mazumder, Adv.

Mr. Samrat Das, Adv.

...for respondent.

The Court : - Heard learned advocates on either side. There is a delay of 774 days in filing the appeal. We have perused the affidavit filed in support of the condone delay petition and we find sufficient cause has not been shown for condoning the delay in filing the appeal. Accordingly, the application is dismissed and, 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.