The High Court held that an inordinate delay of 897 days in filing an appeal, unexplained despite affidavits, warrants denial of condonation. The appeal was rejected after the court noted the revenue pursued it post a relevant precedent.
Application for condonation of delay dismissed; appeal rejected.
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O–5
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE
ITAT/56/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL-2 KOLKATA
VS.
CHANDRA PRAKASH JHUNJHUNWALA
BEFORE :
THE HON’BLE JUSTICE T.S. SIVAGNANAM
And
THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 6TH FEBRUARY, 2023
Appearance :
Mr. Vipul Kundulia, Adv. Mr. Prithu Dhudheria, Adv. …for appellant Mr. Arnab Chakraborty, Adv. Mr. Aniket Chaudhury, Adv. …for respondent
The Court : - We have heard learned counsel on either side.
There is a delay of 897 days in filing the appeal. We have perused the affidavit filed in support of the condone delay petition as well as the affidavit in opposition filed by the respondent/assessee, the delay is inordinate and has not been explained. That apart, the revenue pursued this appeal after the decision in the case of PCIT-5 SWATI BAJAJ 2022 SCC ONLINE CAL 1572 .
In the absence of any explanation for the inordinate delay we are not persuaded to exercise any discretion in favour of the appellant.
Consequently, the application is dismissed and the appeal stands rejected.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
Pkd/GH.
1 issue framed by the court
Whether condonation of inordinate delay of 897 days in filing an appeal can be granted in absence of satisfactory explanation.
Colour shows how this judgement treated each authority
PCIT-5 SWATI BAJAJ 2022 SCC ONLINE CAL 1572Referred
1 provisions across 1 enactments
Principal Commissioner of Income Tax Central-2 Kolkata
Chandra Prakash Jhunjunwala
T.S. Sivagnanam
Hiranmay Bhattacharyya
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
