Case Law › High Court › Itat/254/2022 Ia No: Ga/1/2022, Ga/2/202...

Itat/254/2022 Ia No: Ga/1/2022, Ga/2/2022 Principal Commissioner Of Income Tax-5, Kolkata v. Shri Kamal Kumar Bansal

High Court 28 Feb 2023 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

28 Feb 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Itat/254/2022 Ia No: Ga/1/2022, Ga/2/2022 Principal Commissioner Of Income Tax-5, Kolkata v. Shri Kamal Kumar Bansal, the High Court (2023) dismissed the appeal under Section 5 of the Income-tax Act. The decision went in favour of the assessee.

Decision: Consequently, the appeal stands dismissed.

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

Sections referenced in this judgment

Section 5 case law →

The order — as passed by the High Court

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/254/2022IA NO: GA/1/2022, GA/2/2022PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATAVS.SHRI KAMAL KUMAR BANSAL BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAM AndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 28[th] February, 2023 Appearance :Mr. Tilak Mitra, Adv.…for appellantMr. Avra Majumder, Adv.Mr. Suman Bhowmick, Adv.Mr. Samarat Das, Adv.…for respondent. The Court : - Heard the learned Advocates for the parties. Perused the affidavit insupport of the application for condonation of delay and the affidavit in opposition andthe reply thereto. It appears from the application under Section 5 of the Limitation Actthat on 2[nd] September, 2019 the Ministry of Law and Justice vide letter dated 26.8.2019informed the department that the appeal papers were ready for affirmation andrequested the Officer to affirm the appeal papers. However, it appears that the appealwas filed only on 15[th] November, 2022. The delay is unexplained and inordinate. Therefore, this Court is not inclined to exercise discretion in favour of theappellant. The application thus stands rejected. Consequently, the appeal stands dismissed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)

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