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Commissioner Of Income Tax Exemptions Kolkata v. M/S Assam Cricket Association

High Court 26 Sep 2023 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

26 Sep 2023

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax Exemptions Kolkata v. M/S Assam Cricket Association, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION ORIGINAL SIDEITAT/192/2023IA NO: GA/1/2023, GA/2/2023 COMMISSIONER OF INCOME TAX EXEMPTIONS KOLKATAVSM/S ASSAM CRICKET ASSOCIATION BEFORE :THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 26 September, 2023 Appearance : Mr. Tilak Mitra, Adv.…for appellant.Ms. Malabika Roy Dey, Adv.…for respondent. The Court : - Heard learned advocates on either side.There is a delay of 1345 days in filing the appeal. On perusal of the affidavit filed in support of the condonation delay petition wefind that there is no convincing explanation nor proper explanation for the inordinatedelay. Therefore, we are not persuaded to exercise any discretion in favour of theappellant/revenue. Accordingly, the application is dismissed. Consequently, the appealstands rejected. The substantial questions of law suggested by the revenue are leftopen. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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