Principal Commissioner Of Income Tax 18 Kolkata v. Rohit Agarwal

OD-2

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/291/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 18 KOLKATA VS ROHIT AGARWAL BEFORE :

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

Appearance :

Mr. Tilak Mitra, Adv.

..for appellant The Court: - We have heard Mr. Tilak Mitra, learned standing counsel for the appellant.

There is a delay of 1842 days in filing the appeal. We have perused the affidavit filed in support of the application and we find that there is absolutely no explanation offered for inordinate delay in filing the appeal. Hence, we are not inclined to exercise any discretion in favour of the appellant. Accordingly, the application is dismissed and, consequently, the appeal stands rejected. Substantial questions of law raised are left open. .

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