Principal Commissioner Of Income Tax 5,Kolkata v. Shri Vikash Jhawar

O-35

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/151/2022 IA No. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS.

SUMAN SARAF BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 6th December, 2022 Appearance :

Mr. Tilak Mitra, Adv.

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

Mr. Bhaskar Sengupta, Adv.

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

There is a delay of 1229 days in preferring the instant appeal. We have perused the affidavit filed in support of the condone delay petition and we find there is absolutely no reasons given for the inordinate delay in filing the appeal.

It appears that the appellant department seeks to take advantage of the decision of this Court in the case of Swati Bajaj which was delivered on 14th June, 2022, whereas the present appeal had been filed only on 20th July, 2022, much after the decision. In any event, we are not convinced that there is any explanation offered for the inordinate delay. Therefore, the petition is dismissed. Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) pkd/SN.