Principal Commissioner Of Incometax-1, Kolkata v. Ebiw Info Analytics Private Limited

ITAT/123/2021IA No.GA/1/2021IA No.GA/2/2021 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOMETAX-1, KOLKATA -Versus- EBIW INFO ANALYTICS PRIVATE LIMITED Appearance:Ms. Smita Das De, Adv....for the appellant. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA Date : 13[th] June, 2022. The Court : Reference may be made to the order dated 1[st] April, 2022 which reads as follows: “We have heard Mr. Prithu Dudheria, learned standingcounsel appearing for the appellant/revenue. The Ministry of Law and Justice has sent a noticewith an incomplete address. This shows that the Departmenthas not even applied its mind while addressing the assessee,thereby causing inconvenience to the Court. We have beencompelled to adjourn the matter for more than threeoccasions. By way of last indulgence, let notice be servedto the correct address and affidavit of service be filed onthe next hearing date. List the matter on 10[th] June, 2022.” Despite opportunity being granted to the Ministry of Law& Justice to serve notice on the respondents, no steps have beentaken to serve notice. As indicated in the above order, on morethan three occasions the matter have been adjourned for service ofnotice on the respondents. However, no effective steps have beentaken by the Ministry. Further, we note that there is a delay of510 days in filing the appeal. We have perused the affidavit filed in support of theapplication for condonation of delay and we find that there is nosufficient cause shown by the department for condoning suchinordinate delay.For the above reasons, the application for condonation ofdelay is dismissed. Consequently, the appeal stands rejected. (HIRANMAY BHATTACHARYYA, J.) S.Das/As.