Itat/203/2023 Of Commissioner Of Income Tax Exemptions Kolkata v. Shivlal Zadiadevi Jan Kalyan Nidhi

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT 203 OF 2023IA NO: GA/1/2023, GA/2/2023COMMISSIONER OF INCOME TAX EXEMPTIONS, KOLKATA-Versus-SHIVLAL ZADIADEVI JAN-KALYAN NIDHI BEFORE: The Hon’ble T.S. SIVAGNANAM, CHIEF JUSTICE -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 11[th] October, 2023 Appearance :Mr. Tilak Mitra, Adv...for the appellantMr. S.M. Surana, Sr. Adv.Mr. Bhaskar Sengupta, Adv.… for the respondent The Court : We have heard Mr. Tilak Mitra, learned standing Counselappearing for the appellant and Mr. S.M. Surana, learned senior Advocate forthe respondent/assessee. There is a delay of 1378 days in filing the appeal. On perusal of theapplication for condonation of delay, we find that no acceptable reasons havebeen given for condonation of the inordinate delay of 1378 days. Therefore, theapplication IA No: GA/1/2023 is dismissed. Consequently, the appeal stands rejected. open. The stay application IA No: GA/2/2023 also stands dismissed. The substantial questions of law suggested by the revenue are left (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) SN.AR(CR)