Principal Commissioner Of Income Tax-18, Kolkata v. Ia No. Ga/2/2021 In Itat/159/2021

OD-7 & 8 ORDER SHEET IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE IA NO. GA/1/2021In ITAT/159/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATAVsSMT. PRACHI PODDAR & IA NO. GA/2/2021In ITAT/159/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATAVs SMT. PRACHI PODDAR BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM And The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 25 MARCH, 2022. Appearance:Mr. Tilak Mitra, Adv.…For the AppellantMr. Avra Mazumder, Adv.Md. Bilwal Hossain, Adv.Mr. B. Gupta, Adv.…For the Respondent GA No.1/2021 The Court : This application has been filed by the revenue to condone thedelay of 739 days in filing the appeal. The Tribunal passed the order on 28[th] June, 2019, certified copy of which was received by the Department on 12[th] July,2019. The appeal was presented on 17[th] November, 2021. The revenue seeks totake umbrage under the order passed by the Hon’ble Supreme Court extendingthe period of limitation. From the dates noted above, the revenue will not be entitled to the benefitof the order passed by the Hon’ble Supreme Court. Furthermore, from theaffidavit filed in support of the application for condonation of delay, we find noreasons, much less satisfactory reasons, to condone the inordinate delay of 739days. Therefore, the application for condonation of delay is dismissed andconsequently, the appeal is rejected. With the dismissal of the appeal, the connected stay application being GANo.2/2021 stands closed. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.De/SN