Principal Commissioner Of Income Tax 2, Kolkata v. M/S Lucky Gold Star Co Ltd

OD-13

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/288/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 2, KOLKATA VS M/S LUCKY GOLD STAR CO LTD BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 26TH February, 2024.

Appearance :

Mr. Tilak Mitra, Adv.

...for appellant Mr. Avra Mazumder, Adv.

Mr. Samrat Das, Adv.

...for respondent The Court :- Heard learned advocates for the parties. There is a delay of 1776 days in filing the appeal. No explanation as has been given by the appellant department which is acceptable. Therefore, we are not persuaded to exercise any discretion in favour of the appellant. Accordingly, the application is dismissed.

Consequently, the appeal stands rejected.

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