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Itat/116/2023 Of Principal Commissioner Of Income Tax 1 Kolkata v. M/S Bata India Ltd

High Court 14 Jun 2023 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

14 Jun 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Itat/116/2023 Of Principal Commissioner Of Income Tax 1 Kolkata v. M/S Bata India Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTON (INCOME TAX)ORIGINAL SIDE ITAT/116/2023IA NO:GA/1/2023, GA/2/2023PRINCIPAL COMMISSIONER OF INCOME TAX 1, KOLKATA-VS- M/s. BATA INDIA LTD. BEFORE :THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 14[th] June, 2023 Appearance :Mr. Prithu Dudhoria, Adv....for the appellant.Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…for respondent. The Court : Heard learned advocates on either side. There is a delay of 763 days in filing the appeal. We have perused theaffidavit filed in support of the application for condonation of delay and we findsufficient cause has not been shown for condonation of the inordinate delay. Thatapart, in ITAT/167/2021 arising out of an order for the same assessment year, theappeal was dismissed by judgement dated 25.03.2022. Thus we find no grounds tointerfere with the order. Accordingly, the application is dismissed. Consequently, the appealstands rejected. (T.S. SIVAGNANAM) CHIEF JUSTICE pkd/GH. (HIRANMAY BHATTACHARYYA, J.)

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