Principal Commissioner Of Income Tax 13 Kolkata v. Jaya Madhogaria

OD-11

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/248/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 13 KOLKATA VS JAYA MADHOGARIA BEFORE :

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

Mr. Soumen Bhattacharjee, Adv.

...for appellant The Court : We have heard Mr. Soumen Bhattacharjee learned advocate for the appellant.

There is a delay of 1168 days in filing the appeal. We have perused the affidavit filed in support of the condone delay petition and we find that no explanation much less sufficient cause has been shown for not preferring the appeal within the period of limitation. Therefore, we are not inclined to exercise our discretion in the matter.

Accordingly, the petition for condonation of delay is dismissed. Consequently, the appeal stands rejected.

Affidavit of service filed in court be kept on record. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.