Commissioner Of Income Tax,Cwentral-Ii, Kolkata v. Haldiram Bhujiwala Limited

ITAT/155/2011 IA No.GA/1/2011 (Old No.GA/1660/2011)IA No.GA/2/2011 (Old No.GA/1661/2011) IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX,CWENTRAL-II, KOLKATA -Versus- HALDIRAM BHUJIWALA LIMITED Appearance:Mr. Aryak Dutta, Adv....for the appellant.Ms. Manju Agarwalla, Adv....for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA The Court : We have heard Mr. Aryak Dutta, learnedstanding counsel appearing for the appellant/revenue and Ms. ManjuAgarwalla, learned Advocate for the respondent/assessee.There is a delay of 1733 days in filing the appeal. Wehave perused the affidavit filed in support of the condonation ofdelay petition and we find that no reasons have been given for thehuge delay in filing the appeal. That apart, as rightly pointedout by the learned Advocate for the respondent, that the tax effect in this appeal is also less than the threshold fixed by thecircular issued by the CBDT. For the above reasons, the application for condonation ofdelay (IA No.GA/1/2011) is dismissed. In the result, the appeal stands rejected and thesubstantial question of law suggested by the revenue is left open.Consequently, the connected application for stay (IANo.GA/2/2011) also stands closed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) As/S.Das