Principal Commissioner Of Income Tax-18, Kolkata v. Punam Parsuramka

OD-5 & 6 ORDER SHEETIN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE IA NO. GA/1/2021In ITAT/102/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATAVsPUNAM PARSURAMKA & IA NO. GA/2/2021In ITAT/102/2021 PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATAVsPUNAM PARSURAMKA 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 Appellant Mr. Subhas Agarwal, Adv.…For the Respondent GA No.1/2021 The Court : This application has been filed by the revenue to condone thedelay of 614 days in filing the appeal. The Tribunal passed the order on 26[th] June, 2019, certified copy of which was received by the Department on 25[th] July,2019. The appeal was presented on 28[th] July, 2021. The revenue seeks to takeumbrage under the order passed by the Hon’ble Supreme Court extending theperiod 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 614days. 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