Revenue appeals were dismissed due to excessive delay. The application to condone a 1146-day delay was rejected as insufficient cause was shown, especially considering recent court decisions. The appeals were rejected without merits.
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OD–1
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE
ITAT/5/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA VS.
UTTAM JHAWAR
BEFORE :
THE HON’BLE JUSTICE T.S. SIVAGNANAM
And
THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 2nd February, 2023
Appearance : Mr. Prithu Dudheria, Adv. …for appellant Mr. Avra Mazumder, Adv. Mr. S. Bagaria, Adv. Mr. Rites Goel, Adv. …for respondent
The Court : - This appeal by the revenue have been filed beyond the period of limitation.
There is a delay of 1146 days in filing the appeal.
We have heard Mr. Prithu Dudheria, learned standing Counsel for the appellant and Mr. Avra Mazumder, learned Counsel along with Mr. S. Bagaria, Mr. Rites Goel, learned Advocates on behalf of the respondent.
On perusal of the affidavit 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 to file 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.
2 issues framed by the court
Whether the delay of 1146 days in filing the appeal by the revenue can be condoned as sufficient cause.
Whether this Court should exercise discretion to condone the gross delay in view of its recent decision.
Colour shows how this judgement treated each authority
PCIT v. Swati BajajReferred¶13
PCIT-5 SWATI BAJAJ 2022 SCC ONLINE CAL 1572 · Who else cites this
1 provisions across 1 enactments
Principal Commissioner of Income Tax-18, Kolkata
Uttam Jhawar
T.S. Sivagnanam
Hiranmay Bhattacharyya
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
