Principal Commissioner Of Income Tax-2, Kolkata v. Ambuja Neotia Healthcare Venture Limited

OD-2 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE ITAT/173/2025 IA NO: GA/1/2025, GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS AMBUJA NEOTIA HEALTHCARE VENTURE LIMITED BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 12[th] September, 2025 Mr. Soumen Bhattacharjee, Adv. Mr. Ankan Das, Adv. Ms. Shradhya Ghosh, Adv. …for appellant Mr. Saumya Kejriwal, Adv. Mr. Debarghya Banerjee, Adv. …for respondent nos.1&2 The Court : This appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging the order dated 5.7.2023 passed by the Income Tax Appellate Tribunal, “C” Bench, Kolkata (Tribunal) in I.T.A. No. 238/Kol/2023 for the assessment year 2017-18. There is a delay of 595 days in filing the appeal. We have perused the affidavit filed in support of the condone delay petition and we find no acceptable reasons for the inordinate delay and as the delay remains unexplained, we are not persuaded to exercise any discretion in favour of the appellant/department. Accordingly, the application for condonation of delay, IA No: GA 1 of 2025, is dismissed. Consequently, the appeal stands rejected. The stay application, IA No: GA 2 of 2025, also stands rejected. (T.S. SIVAGNANAM, CJ. ) (CHAITALI CHATTERJEE (DAS), J.) SN/SKD. AR