Principal Commissioner Of Income Tax 13 Kolkata v. Sima Daruka

OD-9 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/64/2022IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 13 KOLKATAVSSIMA DARUKA BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 14[h] November, 2022 Appearance :Mr. Tilak Mitra, Adv.For the Appellant The Court : We have heard Mr. Tilak Mitra, learned standing counselappearing for the appellant/revenue. The respondent has been served and affidavit-of-service has been filed.None appears for the respondent. There is a delay of 1124 days in filing the appeal. It is the endeavour ofthe learned standing counsel to contend before us that the legal issue has to beanswered in favour of the revenue in the light of the earlier decision of this Courtand in certain other cases the Court has adjourned the matter to consider thequestion whether the delay in filing the appeal could be condoned on account ofthe fact that a notification was issued by the CBDT stating that the monetarylimit for filing the appeals will not be applicable to cases of Penny Stocks. In our considered view, in all those cases, delay was not as enormous asin the case on hand. That apart, there is no explanation, much less sufficientcause shown by the appellant to exercise discretion in their favour. Therefore, wefind on facts this case is peculiar and different from the other cases where wehave adjourned the matter for further hearing. Therefore, considering the peculiarity of the facts and circumstances, weare unable to persuade ourselves to exercise any discretion in favour of theappellant. Consequently, the application for condonation of delay is dismissed andthe appeal stands rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) SN/A Dey