Principal Commissioner Of Income Tax 13 Kolkata v. Shri Pradeep Kumar Agarwal

OD-22

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/142/2022 IA No: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX - 13, KOLKATA VS.

SHRI PRADEEP KUMAR AGARWAL BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE SUPRATIM BHATTACHARYA Date : 26th September, 2022 Appearance :

Mr. Soumen Bhattacharjee, Adv.

... for appellant Mr. Subash Agarwal, Adv.

... for respondent The Court : We have heard Mr. Soumen Bhattacharjee, learned standing Counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned Counsel appearing for the respondent/assessee. There is a delay of 948 days delay in filing the appeal. These appeals have been filed against a common order passed by the Tribunal for two assessment years namely, 2014-15 and 2015-16. The tax effect in both the assessment years is below the threshold limit fixed by the Circular issued by the CBDT, more importantly, there is no proper explanation given for the inordinate delay in filing the appeal.

Thus, in the absence of sufficient cause being shown by the appellant for not preferring the appeal within the period of limitation and also for the reason that the tax effect for both the assessment years is below the threshold limit, we decline to exercise discretion in the matter. Accordingly the application is dismissed.

Consequently, the appeal along with the connected stay application stands rejected.

(T.S. SIVAGNANAM, J.) (SUPRATIM BHATTACHARYA, J.) S.Pal/SN