Principal Commissioner Of Incometax-1, Kolkata v. M/S. Abnm Restaurant Pvt. Ltd

OD-26 ITAT/145/2021IA 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- M/S. ABNM RESTAURANT PVT. LTD. Appearance:Mr. Soumen Bhattacharyya, Adv....for the appellant.Mr. Avra Majumdar, Adv.Mr. Binayak Gupta, Adv....for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM The Hon’ble JUSTICE HIRANMAY BHATTACHARYYA The Court : We have heard Mr. Soumen Bhattacharyya, learned standing counsel appearing for the appellant/revenue andMr. Avra Majumdar, learned counsel assisted by Mr. Binaya Gupta,learned Advocate for the respondent/assessee. There is delay of 643 days in filing the appeal. We haveperused the affidavit filed in support of the application forcondonation of delay and we find that there is no sufficient cause shown for condonation of the inordinate delay in the filing theappeal. Learned Advocate appearing for the respondent/assesseesubmits that in the copy of the affidavit served on them, none ofthe details have been mentioned and in several places the datesare blank. We have gone through the affidavit and found that thecase file has travelled from one officer to another either n theIncome Tax Department or in the Ministry of Law & Justice. Thus,the department cannot plead that the law of limitation will notapply to them. In the absence of any sufficient cause shown forthe inordinate delay, the question of condoning the delay does notarise. Accordingly, the application for condonation of delay (IANo.GA/1/2021) is dismissed.Consequently, the appeal also stands rejected and theconnected application for stay (IA No.GA/2/2021) stands closed. (HIRANMAY BHATTACHARYYA, J.)