Principal Commissioner Of Income Tax 2 Kolkata v. At And S India Pvt Ltd

OD-1 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION ORIGINAL SIDE ITAT/284/2023IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATAVSAT AND S INDIA PVT LTD BEFORE :THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 15[th] January, 2024 Appearance : Mr. Om Narayan Rai, Adv.Mr. Soumen Bhattacharjee, Adv.…for appellant.Mr. Somak Basu, Adv.…for respondent The Court :- We have heard Learned Counsel on either side. There is a delay of 1742 days in filing the appeal. The order passed by theTribunal is dated 10.10.2018. The certified copy of the order was received by thedepartment on 12.11.2018 and this appeal was presented on 18.12.2023. We have perused the affidavit filed in support of the condone delay petitionand we find there is no acceptable reason given by the appellate department fornot filing the appeal within the period of limitation. The department cannot takeadvantage of the orders passed by the Hon’ble Supreme Court extending theperiod of limitation owing to the Covid Pandemic since the period of limitation offiling the appeal expired much prior to the period covered by the orders passedby the Hon’ble Supreme Court. Thus, in the absence of any acceptable reason for the inordinate delay, thepetition stands dismissed. Consequently, the appeal also stands rejected. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.