The High Court dismissed the appellant's application to condone a delay of 1015 days in filing the Income Tax appeal due to the complete absence of an acceptable explanation and the inordinate nature of the delay.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
O–7
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE
ITAT/80/2022 IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA
VS.
SHRI DILIP KUMAR AGARWAL
BEFORE :
THE HON’BLE JUSTICE T.S. SIVAGNANAM
And
THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 6TH FEBRUARY, 2023
Appearance : Mr. Tilak Mitra, Adv. …for appellant Mr. Subhas Agarwal, Adv. …for respondent
The Court : - We have heard learned counsel on either side.
There is a delay of 1015 days in filing the appeal. Affidavit-in-opposition has been filed by the respondent/assessee; reply has also been filed by the department. On perusal of the averments set out in the affidavit filed in support of the condone delay application as well as the reply we find that the delay which is inordinate and has not been explained.
In the light of the above, in absence of any acceptable explanation for inordinate delay we are not persuaded to exercise any discretion in favour of the appellant.
Accordingly, the application is dismissed. Consequently, the appeal stands rejected.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
Pkd/GH.
2 issues framed by the court
Whether the delay of 1015 days in filing the appeal can be condoned due to any acceptable explanation?
Whether the High Court can exercise discretion to allow the late filing of the Income Tax appeal?
1 provisions across 1 enactments
PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA
SHRI DILIP KUMAR AGARWAL
T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
