Deputy Commissioner of Income Tax Circle 5 (1) Kolkata v. Sarda Mines Pvt. Ltd.
Case brief
What is this about?
Calcutta High Court, M.A.T. 248 of 2024 (02.07.2024): Deputy Commissioner of Income Tax, Circle – 5(1), Kolkata v. Sarda Mines Private Limited. Intra-Court appeal against Single Bench order dated 12.09.2023 in W.P.A. 21514 of 2023. 112-day filing delay condoned (IA No. CAN 1 of 2024 allowed) on sufficient cause shown; appeal disposed of without further adjudication because the Single Bench order/direction stood complied with and the assessment order had been passed; connected CAN 2 of 2024 likewise disposed; no costs. Coram: T.S. Sivagnanam, C.J. (author) and Hiranmay Bhattacharyya, J. (concurring). Advocates: Prithu Dudhoria (appellant); Aritra Nag (respondent).
What did the court decide?
Delay of 112 days in filing the appeal condoned (IA No. CAN 1 of 2024 allowed); appeal and connected application CAN 2 of 2024 disposed of as nothing further survived for adjudication; no costs.