Income Tax Officer, Ward 50 (1), Kolkata v. Arun Chaudhury

OD-5

IN THE HIGH COURT AT CALCUTTA

CIVIL APPELLATE JURISDICTION ORIGINAL SIDE APOT/400/2024 IA NO: GA/1/2024, GA/2/2024 INCOME TAX OFFICER, WARD 50 (1), KOLKATA VS ARUN CHAUDHURY BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N DHON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : January 17, 2025.

Appearance :

Mr. Prithu Dudheria, Adv. ...for appellants. Mr. Arun Kumar Upadhyay, Adv.

Ms. Shobha Upadhyay, Adv. ...for respondent.

The Court: - We have heard learned advocates on either side. There is a delay of 488 days in filing the appeal. We have perused the affidavit filed in support of the condone delay application and we find that there is absolutely no explanation for the delay which has occurred between December 2023 and November 2024. As there is no acceptable reason for inordinate delay, we are not persuaded to exercise any discretion in favour of the appellant.

Accordingly, the application is dismissed and the appeal stands rejected. .

(T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) pkd/GH.