Assistant Commissioner Of Income Tax, Central Circle 4(1 v. Klipcon Industries Limited & Ors. With Mat 2082 Of 2022

10.09.2025 Item Nos.3 to 8 PG/KS Ct. No.1 M.A.T. 11 of 2023 With + CAN 2 of 2023 I.A. No. CAN 1 of 2023 Assistant Commissioner of Income Tax, Central Circle 4(1) Versus Klipcon Industries Limited & Ors. With MAT 2082 of 2022 Assistant Commissioner of Income Tax, Central Circle 4(1) Vs. Fylfot India Limited & Ors. WithM.A.T. 2083 of 2022 Assistant Commissioner of Income Tax, Central Circle 4(1) Vs. Viraj Technocom Limited & Ors. With M.A.T. 2084 of 2022 Assistant Commissioner of Income Tax, Central Circle 4(1) Vs. Sunita Industries Private Limited & Ors. With M.A.T. 2085 of 2022 Assistant Commissioner of Income Tax, Central Circle 4(1) Vs. Bajrang Idcol Tea Company Limited & Ors. With M.A.T. 2086 of 2022 Assistant Commissioner of Income Tax, Central Circle 4(1) Vs. KVR Steels Orissa Limited & Ors. Mr. Vipul Kundalia, Sr. Adv.Mr. Soumen Bhattacharjee Mr. Ankan Das Ms. Shradhya Ghosh ……….For the Appellant/Applicant In Re.:- M.A.T. 11 of 2023 1.This intra-Court appeal has been filed challenging the orderdated 15[th] November, 2021 in W.P.A. 14300 of 2021. In thesaid writ petition, the respondent/assessee challenged thevalidity and legality of the assessment order passed underSection 144 read with Section 153A of the Income Tax Act,1961 on the ground of lack of jurisdiction. The writ petitionwas allowed. However, liberty was granted to the assessingofficer to take recourse against the assessee under the relevantprovisions of law.dated 15[th] November, 2021 in W.P.A. 14300 of 2021. In thesaid writ petition, the respondent/assessee challenged thevalidity and legality of the assessment order passed underSection 144 read with Section 153A of the Income Tax Act,1961 on the ground of lack of jurisdiction. The writ petitionwas allowed. However, liberty was granted to the assessingofficer to take recourse against the assessee under the relevantprovisions of law. 2.Similar orders were passed in five other writ petitions asagainst which the Department had filed intra-Court appealsin M.A.T. 2082 of 2022, M.A.T. 2083 of 2022, M.A.T. 2084 of2022, M.A.T. 2085 of 2022 and M.A.T. 2086 of 2022 and allthese appeals have been dismissed for non-prosecution asearly as on 30[th] April, 2024 and till date, no steps have beentaken for restoration of the appeals.against which the Department had filed intra-Court appealsin M.A.T. 2082 of 2022, M.A.T. 2083 of 2022, M.A.T. 2084 of2022, M.A.T. 2085 of 2022 and M.A.T. 2086 of 2022 and allthese appeals have been dismissed for non-prosecution asearly as on 30[th] April, 2024 and till date, no steps have beentaken for restoration of the appeals. 3.In this intra-Court appeal, there is a delay of 279 days in filingthe appeal.the appeal. 4.We have perused the affidavit filed in support of theapplication and we find that except for stating that the filewas moving from one officer to another, no acceptableexplanation has been given by the Department for notapplication and we find that except for stating that the filewas moving from one officer to another, no acceptableexplanation has been given by the Department for not preferring the appeal within the period of limitation; moreparticularly, when the Department was represented beforethe learned Single Bench and after hearing the submissionsmade on behalf of the Department, the impugned order hasbeen passed. 5.Therefore, we are not inclined to exercise any discretion infavour of the appellant/Department.favour of the appellant/Department. 6.Accordingly, the application for condonation of delay in I.A.No. CAN 1 of 2023 in M.A.T. 11 of 2023 is dismissed.No. CAN 1 of 2023 in M.A.T. 11 of 2023 is dismissed. 7.Consequently, the appeal stands rejected. 8.No costs. 9.Urgent photostat certified copy of this order, if applied for, befurnished to the parties expeditiously upon compliance of alllegal formalities.furnished to the parties expeditiously upon compliance of alllegal formalities. 5.Therefore, we are not inclined to exercise any discretion infavour of the appellant/Department.favour of the appellant/Department. 6.Accordingly, the application for condonation of delay in I.A.No. CAN 1 of 2023 in M.A.T. 11 of 2023 is dismissed.No. CAN 1 of 2023 in M.A.T. 11 of 2023 is dismissed. 7.Consequently, the appeal stands rejected. 8.No costs. 9.Urgent photostat certified copy of this order, if applied for, befurnished to the parties expeditiously upon compliance of alllegal formalities.furnished to the parties expeditiously upon compliance of alllegal formalities. (T.S SIVAGNANAM) CHIEF JUSTICE (CHAITALI CHATTERJEE (DAS), J.)