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High Court · calcutta_original_side
Parties
Ia No: Ga/1/2025, Ga/2/2025 Income Tax Officer Ward 10(2), Kolkata v. Tarama Apartment Private Limited
Date of order
21 Mar 2025
Assessment year(s)
—
Outcome
Dismissed
In Ia No: Ga/1/2025, Ga/2/2025 Income Tax Officer Ward 10(2), Kolkata v. Tarama Apartment Private Limited, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the delay condonation application is dismissed and consequently, the appeal stands rejected.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
OD – 27
IN THE HIGH COURT AT CALCUTTA Civil Appellate Jurisdiction
ORIGINAL SIDE
APOT/20/2025
IA NO: GA/1/2025, GA/2/2025 INCOME TAX OFFICER WARD 10(2), KOLKATA VS TARAMA APARTMENT PRIVATE LIMITED
BEFORE :
THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM And THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS)Date : 21[st] March, 2025
The Court : There is a delay of 594 days in filing the appeal. The delay is inordinate and unexplained. We have carefully gone through the affidavit filed in support of the petition and we find that the statements made therein are wholly unacceptable for the purpose of condonation of the inordinate delay of 594 days in filing the appeal.
Accordingly, the delay condonation application is dismissed and consequently, the appeal stands rejected. However, the substantial question of law which has been canvassed by the appellant/revenue is left open.
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