Principal Commissioner Of Income Tax 5 Kolkata v. Kuntal Prasad Chatterjee

OD-6

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/224/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA VS KUNTAL PRASAD CHATTERJEE BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 20th December, 2022 Appearance :

Mr. Prithu Dhudheria, Adv.

...for appellant Mr. Avra Mazumder, Adv., Mr. Soumitra Chowdhury, Adv., Mr.Binayak Gupta, Adv., Mr. Sumon Bhowmik, Adv.

...for respondent.

The Court : Heard learned counsel for the respective parties. There is a delay of 1035 days in filing the appeal. We have perused the affidavit filed in support of the condone delay petition and we find that there is absolutely no reason given for the inordinate delay. Hence, we are not convinced to exercise our discretion in favour of the appellant/revenue. For such reason, the application is dismissed. Consequently, the appeal stands rejected.

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