Itat/77/2021 Of Principal Commissioner Of Income Tax v. M/S Peerless General Finance And Investment Company Ltd

OD-99 & 100 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE ITAT/77/2021 IA No.GA/1/2021 PRINCIPAL COMMISSIONER OF INCOMETAX-1, KOLKATA -Versus-THE PEERLESS GENERAL FINANCE ANDINVESTMENT COMPANY LIMITED ITAT/77/2021IA No.GA/2/2021 PRINCIPAL COMMISSIONER OF INCOMETAX-1, KOLKATA -Versus- THE PEERLESS GENERAL FINANCE ANDINVESTMENT COMPANY LIMITED Appearance:Mr. Smarajit Roychowdhury, Adv....for the appellant. Mr. Abhijit Chatterjee, Sr. Adv.Mr. Gopal Ram Sharma, Adv....for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- Date : 10[th] December, 2021. The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA The Court : This appeal filed by the revenue is grossly delayed by a period of 587 days. We have perused the affidavit filed in support of the application for condonation of delay. To say the least, it isabsolutely bereft of any particulars. There is no cause shown much less sufficient cause shown for condonation of the inordinatedelay. Affidavit-in-opposition filed by the respondent clearlypointed out that paragraph 5 of the condonation of delay petitionis a pre-prepared format done in a mechanical manner withoutapplication of mind. Thus, we are not inclined to condone the delay in filingthe appeal. Accordingly, the application for condonation of delay isdismissed. Consequently, the appeal also stands rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) A/s./S.Das