Principal Commissioner Of Income Tax, Central – 2, Kolkata v. Shri Deepak Kumar Agarwal

ORDER IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE OD – 4 ITAT/12/2022IA NO: GA/1/2022GA/2/2022 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL – 2, KOLKATAVERSUSSHRI DEEPAK KUMAR AGARWAL BEFORE: The Hon'ble Justice SURYA PRAKASH KESARWANI The Hon'ble Justice RAJARSHI BHARADWAJ Date : 4[th] December 2023. Appearance: Mr. Tilak Mitra, Advocate… for appellant.Mr. Avra Mazumder, AdvocateMr. Suman Bhowmik, AdvocateMr. Samrat Das, Advocate… for respondent. Order on delay condonation application [IA GA No.1 of 2022] 1.Heard Sri Tilak Mitra, learned senior standing counsel for the Income TaxDepartment / appellant / applicant and Sri Avra Mazumder, learnedcounsel for the respondent/assessee on delay condonation applicationbeing IA GA No.1 of 2022. 2.Learned counsel for the appellant/applicant submits that delay has beenexplained in paragraph 3 and its sub-paragraphs of the application.Learned counsel for the respondent/assessee submits that no explanation for long delay of 902 days in filing the present appeal has been offered bythe appellant and as such, the delay is not condonable. Consequently,the delay condonation application deserves to be rejected and the appealalso deserves to be dismissed. 3.We have carefully considered the submissions of the learned counsel forthe parties and perused the application. 4.In paragraph 3 and its sub-paragraphs, the appellant/applicant hasshown cause for delay as under:-shown cause for delay as under:- “3. According to the calculation of the Revenue/Petitioner, the lastdate for filing the appeal under Section 260A of the Income Tax Act,1961 expired on 05.10.2019 but the appeal has been filed on25.03.2022 thereby there is a delay of about 902 days in filing theappeal before this Hon’ble Court and the reasons for the delay causedin filing this appeal are as follows:-date for filing the appeal under Section 260A of the Income Tax Act,1961 expired on 05.10.2019 but the appeal has been filed on25.03.2022 thereby there is a delay of about 902 days in filing theappeal before this Hon’ble Court and the reasons for the delay causedin filing this appeal are as follows:- a)The Order of the Income Tax Appellate Tribunal “B” Bench Kolkata-was received by the Principal Commissioner of Income Tax, Central-2,Kolkata on 07.06.2019. On receipt of the file, the AssistantCommissioner of Income Tax, Hqr, Central-2, Kolkata sent the fileasking for appeal scrutiny Report.was received by the Principal Commissioner of Income Tax, Central-2,Kolkata on 07.06.2019. On receipt of the file, the AssistantCommissioner of Income Tax, Hqr, Central-2, Kolkata sent the fileasking for appeal scrutiny Report. b)On 09.07.2019 the Deputy Commissioner of Income Tax / AssistantCommissioner of Income Tax Central Circle-3(1), Kolkata forwardedthe appeal scrutiny report along with all relevant document to theoffice of the Principal Commissioner of Income Tax, Central-2, Kolkatathrough proper channel.Commissioner of Income Tax Central Circle-3(1), Kolkata forwardedthe appeal scrutiny report along with all relevant document to theoffice of the Principal Commissioner of Income Tax, Central-2, Kolkatathrough proper channel. c)On 12.07.2019 Addl./Jt. Commissioner of Income Tax, Central,Range-3, Kolkata submitted the appeal scrutiny report along with hisRange-3, Kolkata submitted the appeal scrutiny report along with his d) e) f) g) comments to the Principal Commissioner of Income Tax, Central-2,Kolkata for opinion. c)On 12.07.2019 Addl./Jt. Commissioner of Income Tax, Central,Range-3, Kolkata submitted the appeal scrutiny report along with hisRange-3, Kolkata submitted the appeal scrutiny report along with his d) e) f) g) comments to the Principal Commissioner of Income Tax, Central-2,Kolkata for opinion. That the Principal Commissioner of Income Tax, Central-2, Kolkataafter considering the appeal scrutiny report and judicial foldersuggested to file appeal u/s 260A of the Income Tax Act, and thejudicial folder along with all relevant document were sent to theCommissioner of Income Tax (Judicial), Kolkata for taking necessarysteps in the matter on 23.07.2019. On 09.09.2019 CIT (Judicial),Kolkata forwarded the judicial folder to the Principal Commissioner ofIncome Tax, Central-2, Kolkata office informing that Director Generalof Income Tax (Inv.), West Bengal, Sikkim & North Eastern Region hasapproved the proposal for filing appeal U/s 260A. On 18.09.2019 the Income Tax Department sent the judicial folder tothe Ministry of Law & Justice for preparing the necessary drafts. TheAdditional Government Advocate of Ministry of Law and Justicehanded over the said judicial folder and engaged Junior Counsel todraw the Application, who received the same on 27.09.2019. The draftof Applications for were made ready by the learned Junior Counsel on07.01.2020 and after being settled by the empanelled senior counselon 07.01.2020 and the same was returned to the Ministry of Law andJustice on 27.01.2021 for verification by the revenue department. On 27.01.2021 Ministry of Law sent the draft application to the Officeof the Principal Commissioner of Income Tax, Central-2, Kolkata forverification. On 01.03.2021 the Assistant Commissioner of Income Tax, CentralCircle-3(1), Kolkata submitted the appeal papers to the office of thePrincipal Commissioner of Income Tax, Central-2, Kolkata. The saiddraft applications have been returned to the Assistant Commissionerof Income Tax, Central Circle-3(1), Kolkata for proper verification. h)Again on 15.03.2021 the Assistant Commissioner of Income Tax,Central Circle-3(1), Kolkata submitted the draft application to thePrincipal Commissioner of Income Tax, Central-2, Kolkata. But thedocuments have been returned to the Assessing Officer forrectification. Subsequent reminder also sent to the AssistantCommissioner of Income Tax, Central Circle-3(1), Kolkata on06.08.2021.Central Circle-3(1), Kolkata submitted the draft application to thePrincipal Commissioner of Income Tax, Central-2, Kolkata. But thedocuments have been returned to the Assessing Officer forrectification. Subsequent reminder also sent to the AssistantCommissioner of Income Tax, Central Circle-3(1), Kolkata on06.08.2021. i)Again on 11.08.2021 the Assistant Commissioner of Income Tax,Central Circle-3(1), Kolkata submitted the draft application to thePrincipal Commissioner of Income Tax, Central-2, Kolkata. But thedocuments have been returned to the Assessing Officer for rectificationon 30.08.2021.Central Circle-3(1), Kolkata submitted the draft application to thePrincipal Commissioner of Income Tax, Central-2, Kolkata. But thedocuments have been returned to the Assessing Officer for rectificationon 30.08.2021. j)The revenue department after proper verification and scrutiny of thedocuments and records sent the entire file back to the Ministry of Lawand Justice on 04.03.2022 to take necessary steps for filing the appealand application. The appeal and application were finally filed on25.03.2022 after proper scrutiny and verification, and thus the delayin filing the appeal u/s 260A of the Income Tax Act and otherapplication is about 902 days.”documents and records sent the entire file back to the Ministry of Lawand Justice on 04.03.2022 to take necessary steps for filing the appealand application. The appeal and application were finally filed on25.03.2022 after proper scrutiny and verification, and thus the delayin filing the appeal u/s 260A of the Income Tax Act and otherapplication is about 902 days.” j)The revenue department after proper verification and scrutiny of thedocuments and records sent the entire file back to the Ministry of Lawand Justice on 04.03.2022 to take necessary steps for filing the appealand application. The appeal and application were finally filed on25.03.2022 after proper scrutiny and verification, and thus the delayin filing the appeal u/s 260A of the Income Tax Act and otherapplication is about 902 days.”documents and records sent the entire file back to the Ministry of Lawand Justice on 04.03.2022 to take necessary steps for filing the appealand application. The appeal and application were finally filed on25.03.2022 after proper scrutiny and verification, and thus the delayin filing the appeal u/s 260A of the Income Tax Act and otherapplication is about 902 days.” 5.From bare perusal of the aforesaid application, we find that the appellanthas completely failed to explain the delay properly and more particularlyfor the periods from 05.10.2019 to 15.03.2020 and 28.02.2022 to24.03.2022, even after excluding the period of limitation as provided byorders of Hon'ble Supreme Court in Suo Moto Writ Petition (C) No.3 of2020 in Re: cognizance for extension of limitation. Thus, in the absence ofany acceptable explanation offered by the appellant/applicant for condonation of delay, the delay cannot be condoned. Under thecircumstances, the delay condonation application being IA GA No.1 of2021 deserves to be rejected. 6.For the reasons afore-stated, IA GA No.1 of 2022 is hereby rejected. Order on Appeal 7.In view of rejection of IA GA No.1 of 2022, the appeal also standsdismissed.dismissed. (SURYA PRAKASH KESARWANI, J.) S. Kumar (RAJARSHI BHARADWAJ, J.)