Principal Commissioner Of Income Tax 13 Kolkata v. Manish Jain Huf

OD-6

IN THE HIGH COURT AT CALCUTTA

SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE ITAT/275/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX-13, KOLKATA VS.

MANISH JAIN (HUF).

BEFORE :

THE HON'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 30th January, 2023 Appearance :

Mr. Samarjit Roychowdhury, Adv.

Mr. Soumen Bhattacharjee, Adv.

...for appellant.

Mr. Subhas Agarwal, Adv.

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

There is a delay of 1085 days in filing the appeal. 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 cause has not been shown for not preferring the appeals within the period of limitation. Further we note that decision pursue this appeal 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 application is dismissed and the appeal stands rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.