Itat/9/2023 Ga/1/2023, Ga/2/2023 Principal Commissioner Of Income Tax 5, Kolkata v. Rajesh Kumar Agarwal

OD–5 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/9/2023GA/1/2023, GA/2/2023PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATAVS.RAJESH KUMAR AGARWAL BEFORE : THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 17 FEBRUARY, 2023 Appearance :Mr. Amit Sharma, Adv.…for appellantMr. Anil Dugar, Adv.Mr. R. Chatterjee, Adv.Mr. R. Mazumder, 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 1284 days in filing the appeal. We have perused the appeal filed in support of the petition and we find thatsufficient cause has not been shown for not preferring the appeal within the period oflimitation. Further we note that the department though fit to pursue the appeal muchafter the decision of this Court in PCIT-5 SWATI BAJAJ 2022 SCC ONLINE CAL 1572.Thus we are not persuaded to exercise any discretion in favour of theappellant/revenue. Consequently, the application stands dismissed and the appeal isrejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)