Principal Commissioner Of Income Tax 13, Kolkata v. Itat/268/2022 Ia No: Ga/1/2022, Ga/2/2022

OD–3, 4, 5 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/267/2022IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATAVS. SMT. SAROJ DEVI MUNDHRA ITAT/268/2022IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATAVS.SMT. KRISHNA DEVI MUNDHRA ITAT/269/2022IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATAVS.SMT. MANJU DEVI MUNDHRA BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 13[rd] January, 2023 Appearance :Mr. Samarjit Roychowdhury, Adv.Mr. Soumen Bhattacharjee, Adv.…for appellant.Mr. Subhas Agarwal, Adv.…for respondent The Court : - These appeals by the revenue have been filed beyond the period oflimitation. There is a delay of 1084 days in filing the appeals. We have heard Mr. Samarjit Roychowdhury, learned standing Counsel along withMr. Soumen Bhattacharjee, learned counsel for the appellant and Mr. Subhas Agarwal,learned Counsel on behalf of the respondent. On perusal of the affidavits filed in support of the condone delay petition we findthat sufficient causes have not been shown for not preferring the appeals within theperiod of limitation. Further we note that decision to file these appeals was taken 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 applications are dismissed and the appeals stand rejected. (T.S. SIVAGNANAM, J.) Pkd/GH. (HIRANMAY BHATTACHARYYA, J.)