Principal Commissioner Of Income Tax 5,Kolkata v. Shri Sanjeev Jhunjhunwala

OD - 5

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/219/2022 IA NO. GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX - 5 KOLKATA

Versus

SHRI SANJEEV JHUNJHUNWALA BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Dated : NOVEMBER 15, 2022.

Appearance:

Mr. Tilak Mitra, Adv.

...for appellant.

The Court :- This appeal filed by the revenue challenging the order passed by the learned Tribunal. This appeal is out time and there is a delay of 1193 days in filing the appeal.

We have perused the affidavit in support of the petition and we find that there is no acceptable reason given for the inordinate delay in filing the appeal. Therefore, we are unable to persuade ourselves to exercise any discretion in favour of the revenue. Accordingly, the application is dismissed. Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH