Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Omkar Infracon Private Limited
High Court
23 Apr 2025 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Omkar Infracon Private Limited
Date of order
23 Apr 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Principal Commissioner Of Income Tax-2, Kolkata v. M/S. Omkar Infracon Private Limited, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Decision: Consequently, the appeal stands rejected.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE
ITAT/39/2025
IA NO: GA/1/2025, GA/2/2025
PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA VS. M/S. OMKAR INFRACON PRIVATE LIMITED
BEFORE :
THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAM AND THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) Dated : 23 APRIL, 2025
Appearance:Mr. Soumen Bhattacharjee, Adv. Mr. Tilak Mitra, Adv. Mr. Ankan Das, Adv. Ms. Shradhya Ghosh, Adv. …for Appellant Mr. S. M. Surana, Sr. Adv. Mr. Siddharth Das, Adv. …for respondent
THE COURT: There is a delay of 1677 days in filing the present appeal. Copy of the application for condonation of delay has been served upon the respondent/assessee, who raises vehement objection in condoning the delay.
Considering the reasons as assigned in the application for condonation of delay, it appears that those are not plausible enough to consider and the
inordinate delay in preferring this appeal cannot be considered at this stage. Accordingly, the application for condonation of delay stands dismissed.
Consequently, the appeal stands rejected.
However, the substantial questions of law as raised are left open.
(T.S. SIVAGNANAM, CJ.)
(CHAITALI CHATTERJEE (DAS), J.)
sm/SN
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