Principal Commissioner Of Income Tax 1,Kolkata v. The Peerless General Finance And Investment Co Ltd

od 6

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/275/2023 IA NO: GA/1/2023, GA/2/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 1,KOLKATA VS THE PEERLESS GENERAL FINANCE AND INVESTMENT CO. LTD. BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N DHON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : November 08, 2024.

Appearance :

Mr. Vipul Kundalia, Adv.

Mr. Tilak Mitra, Adv.

Mr. Amit Sharma, Adv.

...for petitioner Mr. J.P. Khaitan, Sr. Adv.

Mr. Saumya Kejriwal, Adv.

Ms. Ananya Rath, Adv.

Mr. Navin Mittal, Adv.

...for respondents The Court : We have heard learned Counsel appearing for the either side. It appears that there is a delay of 1449 days. The order was passed by the learned Tribunal on 19th June, 2019 and the copy was received by the department on 26th August, 2019. However, the appeal has been filed on 12th December, 2023 with a delay of 1449 days.

The delay is inordinate and unexplained. The affidavit filed in respect of the application for condonation of delay does not set out any acceptable reasons for exercising any discretion in favour of the appellant department. Therefore, the application stands dismissed.

Consequently, the appeal stands rejected.

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