The court, noting an unexplained delay of 2472 days in filing the appeal by the appellant department, dismissed the application for condonation of limit. Consequently, the income-tax appeal and a stay application were also disposed of.
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OD–2
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE
ITAT/3/2023 IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-5, MUMBAI VS. M/s. VODAFONE IDEA LTD.
BEFORE :
THE HON’BLE JUSTICE T.S. SIVAGNANAM
And
THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 1ST FEBRUARY, 2023
Appearance : Mr. Samarjit Roychowdhury, Adv. Mr. Prithu Dudheria, Adv. …for appellant. Mr. Sachit Jolly, Adv. Ms. Sapna Das, Adv. Mr. S. Das, Adv. …for respondent
The Court : - Heard learned Counsel for either side.
There is a delay of 2472 days in filing the appeal.
We have perused the affidavit filed in support of the condone delay petition and we find that the delay has not been explained and sufficient cause has not been shown by the appellant department for not having filed the appeal within the period of limitation.
The delay being inordinate and unexplained we are unable to exercise any discretion in favour of the appellant. Accordingly, the application is dismissed. Consequently the appeal stands rejected.
Consequently, the stay application also stands closed.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
Pkd/GH.
1 issue framed by the court
Whether the application to condone delay filed by the appellant department was maintainable in view of the unexplained delay of over 2472 days.
Principal Commissioner of Income Tax-5, Mumbai
M/s. Vodafone Idea Ltd.
T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
As recorded by the court registry
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