Principal Commissioner Of Income Tax 5 Kolkata v. Anil Bajpai
High Court
03 Jan 2023 In favour of: Assessee
Forum / Bench
High Court · calcutta_original_side
Parties
Principal Commissioner Of Income Tax 5 Kolkata v. Anil Bajpai
Date of order
03 Jan 2023
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax 5 Kolkata v. Anil Bajpai, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: Consequently, the application is dismissed and the appeal stands rejected.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
OD–10
IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE
ITAT/264/2022IA NO: GA/1/2022, GA/2/2022
PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATAVS.ANIL BAJPAI
BEFORE :
THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 3[rd] January, 2023
Appearance :Mr. Soumen Bhattacharjee, Adv.…for appellant.
The Court : - This appeal by the revenue has been filed beyond the period oflimitation.
There is a delay of 1098 days in filing the appeal.
We have heard Mr. Soumen Bhattacharjee, learned standing Counsel for theappellant.
On perusal of the affidavit filed in support of the condone delay petition we findthat sufficient causes have not been shown for not preferring the appeal within theperiod of limitation. Thus we are not persuaded to exercise any discretion in favour ofthe appellant/revenue.
Consequently, the application is dismissed and the appeal stands rejected.
(T.S. SIVAGNANAM, J.)
(HIRANMAY BHATTACHARYYA, J.)
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