Deputy Commissioner Of Income Tax, Circle – 5(1), Kolkata v. Sarda Mines Private Limited

IN THE HIGH COURT OF JUDICATURE AT CALCUTTACIVIL APPELLATE JURISDICTIONAPPELLATE SIDE HEARD ON: 02.07.2024 DELIVERED ON: 02.07.2024 CORAM: THE HON’BLE MR. CHIEF JUSTICE T.S. SIVAGNANAMAND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA M.A.T. 248 of 2024WithIA No. CAN 1 of 2024 + CAN 2 of 2024 Deputy Commissioner of Income Tax, Circle – 5(1), KolkataVersusSarda Mines Private Limited Appearance:-Mr. Prithu Dudhoria ..…For the Appellant Mr. Aritra Nag …..For the Respondent JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) In Re: IA No. CAN 1 of 2024 1.We have heard Mr. Prithu Dudhoria, learned advocate for the appellant andMr. Nag, learned advocate for the respondent.Mr. Nag, learned advocate for the respondent. 2.There is delay of 112 days in filing the appeal. We have perused the affidavitfiled in support of the petition and we find that sufficient cause has beenshown for not being able to prefer the appeal within the period of limitation.filed in support of the petition and we find that sufficient cause has beenshown for not being able to prefer the appeal within the period of limitation. 3.IA No. CAN 1 of 2024 is allowed and the delay in filing the appeal iscondoned.condoned. In Re. M.A.T. 248 of 2024 4.This intra-Court appeal is directed against an order dated 12[th] September,2023 in W.P.A. 21514 of 2023 passed by the learned Single Bench.2023 in W.P.A. 21514 of 2023 passed by the learned Single Bench. 5.The learned advocate appearing for the respondent/assessee submitted thatthe order and direction issued by the learned Single Bench has been compliedwith and the assessment order has been passed.the order and direction issued by the learned Single Bench has been compliedwith and the assessment order has been passed. 6.Hence, nothing further survives for adjudication in this appeal and the samestands disposed of accordingly.stands disposed of accordingly. 7.Accordingly, appeal and the connected application (CAN 2 of 2024) standdisposed of.disposed of. 8.No costs. 9.Urgent photostat certified copy of this order, if applied for, be furnished to theparties expeditiously upon compliance of all legal formalities.parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I agree. (HIRANMAY BHATTACHARYYA, J.)