Itat/19/2023 Ga/1/2023, Ga/2/2023 Principal Commissioner Of Income Tax 5, Kolkata v. Sri Dipak Kr De Sarkar

OD–4 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/19/2023GA/1/2023, GA/2/2023PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATAVS.SRI DIPAK KR DE SARKAR BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 24 FEBRUARY, 2023 Appearance :Mr. Prithu Dudhoria, Adv.…for appellantMr. A.K. Basu, Adv.Mr. Amit Kr. Saha, Adv.…for respondent The Court : - We have heard Mr. Prithu Dudhoria, learned standing Counsel forthe appellant and Mr. A K Basu, learned Advocate appearing on behalf of therespondent. There is a delay of 1152 days in filing the appeal. We have perused the affidavitin support of the petition and we find sufficient cause has not been shown 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.)