Principal Commissioner Of Income Tax 13 Kolkata v. Smt Saroj Devi Mundhra

OD-3, 4, 5

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/267/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATA VS.

SMT. SAROJ DEVI MUNDHRA ITAT/268/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATA VS.

SMT. KRISHNA DEVI MUNDHRA ITAT/269/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATA VS.

SMT. MANJU DEVI MUNDHRA BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 13rd January, 2023 Appearance :

Mr. Samarjit Roychowdhury, Adv.

Mr. Soumen Bhattacharjee, Adv.

...for appellant.

Mr. Subhas Agarwal, Adv.

...for respondent The Court : - These appeals by the revenue have been filed beyond the period of limitation.

There is a delay of 1084 days in filing the appeals. We have heard Mr. Samarjit Roychowdhury, learned standing Counsel along with Mr. Soumen Bhattacharjee, learned counsel for the appellant and Mr. Subhas Agarwal, learned Counsel on behalf of the respondent.

On perusal of the affidavits filed in support of the condone delay petition we find that sufficient causes have not been shown for not preferring the appeals within the period of limitation. Further we note that decision to file these appeals was taken much after the decision of this Court in PCIT-5 SWATI BAJAJ 2022 SCC ONLINE CAL 1572. Thus we are not persuaded to exercise any discretion in favour of the appellant/revenue.

Consequently, the applications are dismissed and the appeals stand rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.