Commissioner Of Income Tax,Kolkata-Iii, Kolkata v. M/S. Lily Biscuit Co. Pvt. Ltd

ITAT/92/2011IA No.GA/1/2011 (Old No.GA/1047/2011)IA No.GA/2/2011 (Old No.GA/1048/2011) IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX,KOLKATA-III, KOLKATA -Versus- M/S. LILY BISCUIT CO. PVT. LTD. Appearance:Mr. Prithu Dudheria, Adv....for the appellant. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 6[th] June, 2022. The Court : We have heard Mr. Prithu Dudheria, learnedstanding counsel appearing for the appellant/revenue. There is a delay of 3043 days in filing the appeal. We have perused the affidavit filed in support of the condonation ofdelay petition and we find that the same is devoid of any reasons,particularly when there is an inordinate delay of 3043 days infiling the appeal.Thus, in the absence of any explanation for the hugedelay, we are not inclined to exercise any discretion in the matter. Accordingly, the application for condonation of delay (IANo.GA/1/2011) is dismissed. In the result, the appeal stands rejected and the substantial 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