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Principal Commissioner Of Income Tax Central 2 Kolkata v. Sri Ashok Kumar Patni

High Court 07 Aug 2024 In favour of: Assessee

Forum / Bench

High Court · calcutta_original_side

Parties

Date of order

07 Aug 2024

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Principal Commissioner Of Income Tax Central 2 Kolkata v. Sri Ashok Kumar Patni, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.

Decision: Consequently, the appeal is also dismissed. .

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

OD-17 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/188/2024 IA NO: GA/1/2024, GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA VS SRI ASHOK KUMAR PATNI BEFORE :. THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : 7[th] August, 2024. Appearance :Mr. Soumen Bhattacharjee, Adv. Mr. A. Das, Adv. ..for appellant. The Court :- There is a delay of 1886 days in filing the appeal. The delay has not been explained and, therefore, we are not persuaded to exercise any discretion in favour of the department. Apart from that we find that tax effect is also below the threshold limit and before the tribunal the department could not controvert the facts. Hence, the application is dismissed. Consequently, the appeal is also dismissed. . (T.S. SIVAGNANAM) CHIEF JUSTICE pkd/GH. (HIRANMAY BHATTACHARYYA, J.)

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