Commissioner Of Income Tax,Kolkata-Iii, Kolkata v. M/S. Neelkantha Steel Limited

OD-5 ITAT/93/2011IA No.GA/1/2011 (Old No.GA/1049/2011)IA No.GA/2/2011 (Old No.GA/1050/2011) IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE COMMISSIONER OF INCOME TAX,KOLKATA-III, KOLKATA -Versus- M/S. NEELKANTHA STEEL LIMITED Appearance:Mr. Prithu Dudheria, Adv....for the appellant.Mr. J. P. Khaitan, Sr. Adv.Mr. Siddhartha Das, Adv.Ms. Swapna Das, Adv....for the respondent. 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 and Mr. J. P.Khaitan, learned senior counsel assisted by Mr. Siddhartha Das andMs. Swapna Das, learned Advocates for the respondent/assessee.There is a delay of 2635 days in filing the appeal. Wehave perused the affidavit filed in support of the condonation ofdelay petition and we find that there is absolutely no explanation for the inordinate delay, therefore, we are not inclined toexercise any discretion in the matter. Further, we note thatthere was direction issued by this Court to the department to paycosts of Rs.10,000/- which has not been complied with.Accordingly, the application for condonation of delay (IANo.GA/1/2011) is dismissed. In the result, the appeal stands rejected and thesubstantial questions of law suggested by the revenue are leftopen. Consequently, the connected application for stay (IANo.GA/2/2011) also stands closed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)