Principal Commissioner Of Income Tax 5,Kolkata v. Shyam Sundar Agarwal

O-1

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/200/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA VS.

SHYAM SUNDAR AGARWAL BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 6TH FEBRUARY, 2023 Appearance :

Mr. Tilak Mitra, Adv.

...for appellant Mr. Jaweid Ahmed Khan, Adv.

Mr. Bhaskar Sengupta, Adv.

Mr. Talhaahmed Khan, Adv.

...for respondent The Court : - This appeal filed by the revenue is time barred. There is a delay of 1155 days in filing the appeal. The respondent/assessee has filed their affidavit-in-opposition; to which affidavit-in-reply has also been filed by the appellant/department. On perusal of the affidavit in support of the condone delay petition we find that inordinate delay in filing the appeal has not been explained. Furthermore, it appears that the department decided to pursue the appeal after knowing about the decision of this Court in the case of PCIT-5 SWATI BAJAJ 2022 SCC ONLINE CAL 1572.

In the absence of any explanation for inordinate delay we are not inclined to exercise any discretion in favour of the appellant. Consequently, the application is dismissed and the appeal stands rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.