Principal Commissioner Of Income Tax 5, Kolkata v. Rajesh Kumar Sarda Huf

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/114/2022IA NO: GA/1/2022, GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX 5, KOLKATA VS.RAJESH KUMAR SARDA HUF BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 2[nd] January, 2023 Appearance :Mr. Tilak Mitra, Adv.…for appellant.Mr. Avra Mazumder, Adv.…for respondent. The Court : - Heard respective counsel for the either side. Perused the averments set out in the affidavit filed in support of the petition forcondonation of delay, the affidavit in opposition filed by the respondent as well as thereply filed by the revenue. There is a delay of 958 days in filing the appeal. On perusal of the affidavit filed in support of the condone delay application wefind that there is no acceptable reason given for the inordinate delay in filing the appeal.The averments set out in the reply by the revenue does not in any manner improve thecase of the revenue. Thus, we are satisfied that no sufficient explanation has beenshown by the appellant/revenue for not preferring the appeal within the period oflimitation. Hence, the application for condonation of delay is dismissed. Consequently, theappeal stands rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)