Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Moonview Conclave Private Limited

O-4 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/112/2025 IA NO: GA/1/2025, GA/2/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS M/s. MOONVIEW CONCLAVE PRIVATE LIMITED BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS) DATE : 9[th] June, 2025. Appearance :Mr. Aryak Dutt, Adv. Mr. Soumen Bhattacharjee, Adv. …for appellant Ms. Swapna Das, Adv. Mr. Siddhartha Das, Adv. …for respondent The Court :- We have heard Mr. Aryak Dutt, learned standing counsel appearing for the appellant/department and Ms. Swapna Das, learned counsel appearing for the respondent/assessee. There is a delay of 425 days in filing the appeal. The impugned order passed by the learned Tribunal is dated 31[st] August, 2023 and the certified copy was received by the Department on 2[nd] November, 2023. The appeal ought to have been filed on or before 1[st] March, 2024 to be within time. However, it was filed on 30[th] April, 2025, resulting in a delay of 425 days. We have perused the affidavit filed in support of the application for condonation of delay and we find that the explanation offered is not acceptable as sufficient cause has not been shown by the Department for the inordinate delay in filing the appeal. Therefore, we are not persuaded to exercise any discretion in favour of the appellant/department. Accordingly, the application for condonation of delay being IA NO: GA/1/2025 is dismissed. Consequently, the appeal stands rejected. The stay application IA NO: GA/2/2025 stands dismissed. The substantial questions of law suggested by the department are left open. Leave is granted to the learned Advocate for the respondent to file Vakalatnama in the Department. . (T.S. SIVAGNANAM, CJ.) (CHAITALI CHATTERJEE (DAS), J.)