Dia Gold Jewels Private Ltd v. The Principal Commissioner Of Income Tax & Ors

14.01.2025 Item No.22 PG/KS Ct. No.1 M.A.T. 1179 of 2023 In IA No. CAN 3 of 2024 Dia Gold Jewels Private Ltd. Vs. The Principal Commissioner of Income Tax & Ors. Mr. Ranjit Kumar Murarka, Sr. Adv. Mr. Dibanath Dey ….. For the Appellant Mr. Aryak Dutt, Sr. Standing Counsel Ms. Riya Kundu …..For the Respondent 1. We have heard Mr. Murarka, learned senior advocateappearing for the appellant and Mr. Aryak Dutt, learnedsenior standing counsel for the department. appearing for the appellant and Mr. Aryak Dutt, learnedsenior standing counsel for the department. 2. This application has been filed to condone the delay infiling the application to recall/amend the order dated18[th] August, 2023 in relation to CAN 2 of 2023. filing the application to recall/amend the order dated18[th] August, 2023 in relation to CAN 2 of 2023. 3. By a common order, the appeal in M.A.T. No.1179 of2023 along with IA No. CAN 1 of 2023 and CAN 2 of2023 were dismissed. However, it appears that theprayer in CAN 2 of 2023 was not rightly pointed out asthe said application was for addition of parties and theCourt was of the opinion that it is a prayer for stay.2023 along with IA No. CAN 1 of 2023 and CAN 2 of2023 were dismissed. However, it appears that theprayer in CAN 2 of 2023 was not rightly pointed out asthe said application was for addition of parties and theCourt was of the opinion that it is a prayer for stay. 4. Therefore, this application (IA No. CAN 3 of 2024) isallowed and the delay in filing the application iscondoned and the order in IA No.CAN 2 of 2023 datedallowed and the delay in filing the application iscondoned and the order in IA No.CAN 2 of 2023 dated 18[th] August, 2023 dismissing the said application filedfor addition of parties is recalled and liberty is grantedto the applicant/writ petitioner to pursue the separateapplication filed by it in the writ petition. 5. No costs. 6. Urgent photostat certified copy of this order, if appliedfor, be furnished to the parties expeditiously uponcompliance of all legal formalities.for, be furnished to the parties expeditiously uponcompliance of all legal formalities. (T.S SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)