Commissioner Of Income Tax Exemptions Kolkata v. Shivlal Zadiadevi Jan Kalyan Nidhi

OD-1

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT 203 OF 2023 IA NO: GA/1/2023, GA/2/2023 COMMISSIONER OF INCOME TAX EXEMPTIONS, KOLKATA -VersusSHIVLAL ZADIADEVI JAN-KALYAN NIDHI

BEFORE:

The Hon'ble T.S. SIVAGNANAM, CHIEF JUSTICE -And- The Hon'ble JUSTICE HIRANMAY BHATTACHARYYA Date : 11th October, 2023 Appearance :

Mr. Tilak Mitra, Adv.

..for the appellant Mr. S.M. Surana, Sr. Adv.

Mr. Bhaskar Sengupta, Adv.

... for the respondent The Court : We have heard Mr. Tilak Mitra, learned standing Counsel appearing for the appellant and Mr. S.M. Surana, learned senior Advocate for the respondent/assessee.

There is a delay of 1378 days in filing the appeal. On perusal of the application for condonation of delay, we find that no acceptable reasons have been given for condonation of the inordinate delay of 1378 days. Therefore, the application IA No: GA/1/2023 is dismissed.

Consequently, the appeal stands rejected.

The stay application IA No: GA/2/2023 also stands dismissed. The substantial questions of law suggested by the revenue are left open.

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

AR(CR)