Itat/6/2023 Ga/1/2023, Ga/2/2023 Principal Commissioner Of Income Tax 5, Kolkata v. Amit Kumar Garg
High Court
17 Feb 2023 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Itat/6/2023 Ga/1/2023, Ga/2/2023 Principal Commissioner Of Income Tax 5, Kolkata v. Amit Kumar Garg
Date of order
17 Feb 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itat/6/2023 Ga/1/2023, Ga/2/2023 Principal Commissioner Of Income Tax 5, Kolkata v. Amit Kumar Garg, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
OD–3
IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE
ITAT/6/2023GA/1/2023, GA/2/2023PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATAVS.AMIT KUMAR GARG
BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 17 FEBRUARY, 2023
Appearance :Mr. Tilak Mitra, Adv.…for appellantMr. Avra Mazumder, Adv.Mr. Samrat Das, Adv.…for respondent
The Court : - Heard learned Counsel for the either side.The respondent has been served and an affidavit-of-service has been filed.
There is a delay of 1136 days in filing the appeal.
We have carefully perused the affidavit and we find that the same is devoid of anyreason. In the absence of any satisfactory explanation for the inordinate delay we arenot persuaded to exercise any discretion in favour of the appellant/revenue.
Therefore, the application for condonation of delay is dismissed and the appealstands rejected.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
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