Principal Commissioner Of Income Tax, Kolkata -13 v. Nikhil Pansari

OD-21

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/167/2022 IA No.: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA-13, KOLKATA VS.

NIKHIL PANSARI BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 31st October, 2022 Appearance :

Mr. Tilak Mitra, Adv.

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

... for respondent The Court : We have heard Mr. Tilak Mitra, learned standing Counsel appearing for the appellant/revenue and Mr. Subash Agarwal, learned Counsel for the respondent/assessee.

There is a delay of 940 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find there is no explanation for the inordinate delay in filing the appeal. Therefore, the application being GA/1/2022 is dismissed.

Consequently, the appeal stands rejected.

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