The Calcutta High Court rejected the revenue appeal and dismissed the application for condonation of delay of 1365 days due to insufficient cause, also dismissing the stay application.
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OD – 7
IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax]
ORIGINAL SIDE
ITAT/103/2023 IA NO.GA/1/2023, GA/2/2023 PRINCPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA
-Versus-
M/S. ELECTROSTEEL CASTINGS LTD.
BEFORE :
THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM And
THE HON’BLE JUSTICE SUPRATIM BHATTACHARYA Date : 22nd November, 2023
Appearance : Mr.Soumen Bhattacharjee, Adv. ...for the appellant.
Mr.J.P. Khaitan, Sr. Adv. Mr. Sanjay Bhaumik, Adv. Mr.Soumya Kejriwal, Adv. ..for the respondent.
The Court : This appeal has been filed by the revenue
under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order passed by the Income Tax Apeplalte Tribunal, C-Bench, Kolkata (the Tribunal) in
ITA/138/139/Kol/2018 for the assessment years 2012-13 and 2013-14. The revenue has raised several substantial questions of law for consideration.
This appeal has not been filed within the period of
limitation and there is a delay of 1365 days in filing the appeal. The order of the Tribunal dated 28th February, 2019 and the certified copy of the same was received by the department
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on 25th March, 2019 and the appeal was filed before this Court on 18th April, 2023.
We have perused the averments contained in the
condone delay petition and we find that sufficient cause has not been shown for the inordinate delay of 1365 days in filing the appeal. Therefore, we are not persuaded to exercise any discretion in favour of the appellant/revenue. Therefore, the application for condonation of delay [GA/1/2023] is dismissed and consequently, the appeal stands rejected.
respondent/assessee.
Affidavit-in-opposition and the reply filed today are taken on record.
The stay application [GA/2/2023] is also dismissed.
(SUPRATIM BHATTACHARYA, J.)
S.Das/
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Principal Commissioner of Income Tax, Central-2, Kolkata
M/s. Electrosteel Castings Ltd.
T.S. Sivagnanam
Supratim Bhattacharya
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
