Principal Commissioner Of Income Tax, Central-2, Kolkata v. Smt Usha Garodia And Anr

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION ORIGINAL SIDE ITAT/182/2023IA NO: GA/1/2023, GA/2/2023 PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATAVSSMT USHA GARODIA AND ANR. BEFORE :THE HON’BLE THE CHIEF JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 26 September, 2023 Appearance : Ms. Smita Das De, Adv.…for appellant.Mr. Akhilesh Kr. Gupta, Adv.Mrs. Akshara Shukla, Adv.…for respondents. The Court : - This appeal has been filed by the revenue belatedly. There is a delayof 1227 days in filing the appeal. Heard learned advocates on either side. Upon perusal of the affidavit filed in support of the condonation delay petition wefind that the so-called reasons are all administrative reasons and the substantial part ofthe delay has not been explained. Thus, in the absence of any convincing explanationfor the inordinate delay we are not persuaded to exercise any discretion in the matter.Accordingly, the application is dismissed. Consequently, the appeal stands rejected. Thequestions of law suggested by the revenue are left open. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)