Principal Commissioner Of Income Tax 13, Kolkata v. Shri Kanwarlal Agarwal

OD-11&12 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/53/2021 IA NO:GA/1/2021 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATAVS.SHRI KANWARLAL AGARWAL ……… ITAT/53/2021IA NO:GA/2/2021 PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATAVS.SHRI KANWARLAL AGARWAL ……… PRESENT:THE HON’BLE JUSTICE T.S. SIVAGNANAM AndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA14[th] February, 2022.[Video Conference] Mr. P. K. Bhowmick, Adv…for appellant.Mr. Subash Agarwal, Adv…for respondent. RE: IA NO:GA/1/2021 The Court: We have heard Mr. P. K. Bhowmick, learned senior standingcounsel for the appellant/revenue and Mr. Subash Agarwal, learned counselfor the respondent. There is a delay of 797 days in filing this appeal. We have perused theaffidavit filed in support of the condone delay petition and we find thatsufficient cause has been shown for condonation of inordinate delay of 797days. The revenue seeks to take advantage of CBDT Circular No.23 dated 06.09.2019. In our view, the Circular cannot be relied upon by the revenue, inthe case on hand, to get over the rigor of limitation which, admittedly, expiredon 21.01.2019. It is further noted that the period between 21.01.2019, thelast date for preferring the appeal and the date of filing the appeal, i.e.,07.04.2021 has not been explained. Therefore, we are not inclined to condonethe delay. Accordingly, the condone delay application is dismissed.Consequently, the appeal stands rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) pkd/spalAR(CR)