Principal Commissioner Of Income Tax 5 Kolkata v. Smt Taruna Devi Barmecha

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IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/231/2022 IA No: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA VS.

SMT. TARUNA DEVI BARMECHA BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 2nd January, 2023 Appearance :

Mr. Soumen Bhattacharjee, Adv.

....for appellant Mr. Avra Majumder, Adv.

Mr. Binayak Gupta, Adv.

Souman Bhowmik, Adv.

Mr. Samrat Das, Adv.

...for the respondent The Court : We have heard Mr. Soumen Bhattacharjee, learned standing counsel appearing for the appellant and Mr. Avra Majumder, learned counsel appearing for the respondent.

Perused the averments set out in the affidavit filed in support of the condone delay application and the affidavit-in-opposition filed by the respondent.

There is a delay of 1291 days in filing the appeal. On perusal of the affidavit filed in support of the condone delay application, we find that there is no acceptable reason given for the inordinate

delay in filing the appeal. The averments set out in the reply affidavit by the revenue do not, in any manner, improve the case of the revenue. Thus, we are satisfied that no sufficient explanation is shown by the appellant/revenue for not preferring the appeal within the period of limitation. Hence, the application for condonation of delay is dismissed.

Consequently, the appeal stands rejected.

(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.Pal/SN