Principal Commissioner Of Income Tax 1, Kolkata v. M/S Nitson And Amitsu Pvt. Ltd
High Court
26 Sep 2023 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax 1, Kolkata v. M/S Nitson And Amitsu Pvt. Ltd
Date of order
26 Sep 2023
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax 1, Kolkata v. M/S Nitson And Amitsu Pvt. Ltd, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: We have perused the affidavit filed in support of the condone delay petition andwe find sufficient cause has not been shown for condoning the delay in filing the appeal.Accordingly, the application is dismissed and, consequently, the appeal stands rejected.The substantial questions of law suggested...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
OD-10
IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION ORIGINAL SIDE
ITAT/200/2023IA NO: GA/1/2023, GA/2/2023
PRINCIPAL COMMISSIONER OF INCOME TAX 1, KOLKATAVSM/S NITSON AND AMITSU PVT. LTD.
BEFORE :THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 26 September, 2023
Appearance :Ms. Smita Das De, Adv.…for appellant.Mr. Soumitra Chowdhury, Adv.Mr. Avra Mazumder, Adv.Mr. Samrat Das, Adv.…for respondent.
The Court : - Heard learned advocates on either side.There is a delay of 774 days in filing the appeal.
We have perused the affidavit filed in support of the condone delay petition andwe find sufficient cause has not been shown for condoning the delay in filing the appeal.Accordingly, the application is dismissed and, consequently, the appeal stands rejected.The substantial questions of law suggested by the revenue are left open.
(T.S. SIVAGNANAM)
CHIEF JUSTICE
(HIRANMAY BHATTACHARYYA, J.)
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