Itat/198/2023 Of Principal Commissioner Of Income Tax 1 Kolkata v. M/S Y R Traders Pvt Ltd

OD-6 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT 198 OF 2023IA NO: GA/1/2023, GA/2/2023PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA-Versus- M/S. Y.R. TRADERS PVT. LTD., KOLKATA BEFORE: The Hon’ble T.S. SIVAGNANAM, CHIEF JUSTICE -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 17[th ]November, 2023 Appearance :Ms. Smita Das De, Adv...for the appellant Mr. J.P. Khaitan, Sr. Adv.Mr. Saumya Kejriwal, Adv.Ms. Ananya Rath, Adv.…for the respondent The Court : We have heard Ms. Smita Das De, learned standingCounsel appearing for the appellant and Mr. J.P. Khaitan, learned SeniorCounsel appearing for the respondent. This is an appeal filed by the revenue under section 260A of theIncome Tax Act, 1961 (the Act) challenging an order passed by the Income TaxAppellate Tribunal, Kolkata “A” Bench, Kolkata (Tribunal), dated 22[nd] January,2020 in ITA No.1006/Kol/2018, for the assessment year 2013-14. There is a delay of 1173 daysin filing the appeal. We have perused theapplication for condonation of delay and also the purported reasons for notfiling the appeal within the period of limitation. As could be seen from thedates and events, even if the benefit of the order passed by the Hon’bleSupreme Court is extended to the appellant department and the period duringwhich the Court was closed for the long vacation is also excluded, still there isno explanation for the delay of nearly four and half years. Therefore, we are notinclined to exercise any discretion in favour of the appellant department.Accordingly, the application IA No: GA/1/2023 is dismissed. Consequently, the appeal stands rejected and the substantialquestions of law raised by the Department are left open. The stay application IA No: GA/2/2023 is also dismissed. (T.S. SIVAGNANAM) CHIEF JUSTICE CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)