Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Ratnagiri Commercial Pvt. Ltd., Kolkata

OD–21 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/109/2023IA No:GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATAVS.M/S. RATNAGIRI COMMERCIAL PVT. LTD., KOLKATA BEFORE : THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 5[th] June, 2023 Appearance :Ms. Smita Das De, Adv.… for appellant Mr. S.M. Surana, Sr. Adv.Mr. Bhaskar Sengupta, Adv.… for respondent The Court : We have heard learned Advocates for the parties. There is a delay of 1192 days in filing the appeal. We have perused theaffidavit filed in support of the condone delay petition as well as the affidavit-in-opposition. Though prayer has been made for filing an affidavit-in-reply, suchrequest stands rejected. On perusal of the affidavit filed in support of the condone delayapplication, we find absolutely no explanation for the delay of more than oneand half years. The explanation sought to be offered for the remaining period is also very sketchy and for that department says that the file had to move fromone table to another. Since we are not satisfied with the so-called explanation, we reject theprayer for condonation of delay in filing the appeal. Accordingly, the applicationfor condonation of delay is dismissed and the appeal stands rejected. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) SN.AR(CR)