Itat/13/2023 Ga/1/2023, Ga/2/2023 Principal Commissioner Of Income Tax 5, Kolkata v. Pawan Kumar Agarwal

OD–2 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/13/2023GA/1/2023, GA/2/2023PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATAVS.PAWAN KUMAR AGARWAL BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 20 FEBRUARY, 2023 Appearance :Mr. Tilak Mitra, Adv.…for appellant The Court : - We have heard Mr. Soumen Bhattacharjee, learned standingCounsel for the appellant. There is a delay of 1148 days in filing the appeal. We have perused the affidavitin support of the petition and we find sufficient cause has not been show forcondonation of the inordinate delay. That apart we find that the appellant/revenuetried to take advantage of the decision of this Court in the case of PCIT-5 –vs- SWATIBAJAJ 2022 SCC ONLINE CAL 1572 and such decision to pursue the appeal has beentaken much after the decision was rendered by this Court. Hence, no discretion can beexercised in favour of the appellant/revenue. Consequently, the petition for condonation of delay stands dismissed and theappeal stands rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)