The ITAT dismissed the Revenue's application to condone a 1112-day delay in filing the appeal, holding that sufficient cause was not shown and discretion would not be exercised.
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OD–1
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE
ITAT/271/2022 IA NO: GA/1/2022, GA/2/2022
PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA
VS.
SMT. APARNA MISRA
BEFORE :
THE HON’BLE JUSTICE T.S. SIVAGNANAM
And
THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 20th January, 2023
Appearance : Mr. Soumen Bhattacharjee, Adv. …for appellant.
The Court : - This appeal by the revenue has been filed beyond the period of limitation.
There is a delay of 1112 days in filing the appeals.
We have heard Mr. Soumen Bhattacharjee, learned counsel for the appellant.
Though respondent has been served none appears 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 appeal 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
The appeal was filed beyond the period of limitation and whether the delay should be condoned.
Whether sufficient cause was shown for the delay in filing the appeal.
Colour shows how this judgement treated each authority
PCIT-5 Swati BajajReferred¶16
PCIT-5 SWATI BAJAJ 2022 SCC ONLINE CAL 1572 · Who else cites this
Principal Commissioner of Income Tax
Smt. Aparna Misra
T.S. Sivananim
Hiranmay Bhattacharyya
As recorded by the court registry
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