Principal Commissioner Of Income Tax 5, Kolkata v. M/S. Aravali Polymers Llp

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/53/2023IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATAVS.M/S. ARAVALI POLYMERS LLP BEFORE :THE HON’BLE T.S. SIVAGNANAM ACTING CHIEF JUSTICEAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 5[th] April, 2023 Appearance :Mr. Amit Sharma, Adv.…..for appellant The Court : - We have heard Mr. Amit Sharma, learned advocate for theappellant. It appears that the notice, which has been sent to the respondent, has beenrefused to be received. There is a delay of 1497 days in filing the appeal. We have perused the affidavit filed in support of the condone delay petition andwe find that sufficient reason has not been shown for not preferring the appeal withinthe period of limitation. Hence, the application is dismissed, consequently, the appeal stands rejected.Substantial questions of law, as suggested, are left open. (T.S. SIVAGNANAM)ACTING CHIEF JUSTICE) (HIRANMAY BHATTACHARYYA, J.)