Gleam Finance Pvt. Ltd v. Assistant Commissioner Ofincome Tax, Circle 1(1),Kolkata And Ors

APOT/26/2023IA No.GA/1/2023 IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURISDICTIONORIGINAL SIDE GLEAM FINANCE PVT. LTD. -Versus- ASSISTANT COMMISSIONER OFINCOME TAX, CIRCLE 1(1),KOLKATA AND ORS. BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 10[th ]February, 2023 Appearance :Mr. Anil Kumar Dugar, Adv.Mr. Rajarshi Chatterjee, Adv.…for the appellant.Mr. Tilak Mitra, Adv.…for the respondent. The Court : We have heard Mr. Anil Kumar Dugar,learned counsel assisted by Mr. Rajarshi Chatterjee, learnedAdvocate for the appellant and Mr. Tilak Mitra, learnedstanding counsel for the respondent/revenue. There is a delay of 33 days in filing the appeal. Wehave perused the affidavit filed in support of the applicationfor condonation of delay and we find sufficient cause has beenshown for condonation of delay. Accordingly, the application for condonation of delay(IA No.GA/1/2023) is allowed and the delay in filing the appealis condoned. This intra-Court appeal filed by the writ petitioneris directed against the order dated 29[th] November, 2022 in WPONo.2774 of 2022. The learned Single Bench by the said order,directed the respondent/Department to file their affidavit-in-opposition within a time frame and with liberty to theappellant to file a reply and directed the writ petition to belisted for final hearing in the monthly list of November, 2023.It is submitted by the learned Advocate for theappellant that till date no affidavit-in-opposition has beenfiled and the matter has not been listed in the monthly list ofthis month. The grievance of the appellant is that takingadvantage of the fact that no interim order was granted in thewrit petition and coercive action is being initiated by theassessing officer and, therefore, the assessee has preferredthe appeal. If, according to the appellant, fresh cause ofaction and circumstances have arisen after the order passed bythe learned Single Bench dated 29[th] November, 2022, nothingprevents the appellant from filing a fresh stay applicationbefore the learned Single Judge with a new set of facts and submission can be made before the learned Single Judge prayingfor appropriate interim order. Accordingly, the appeal (APOT/26/2023) stands disposedof with liberty to the appellant to file a fresh stayapplication before the learned Single Bench if accordingly tothe appellant fresh cause of action has arisen after the orderwhich is impugned in this appeal. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) A/s./S.Das