Principal Commissioner Of Incometax-5, Kolkata v. Shri Sunil Kumar Ladha

ITAT/102/2022IA No.GA/1/2022IA No.GA/2/2022 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income Tax)ORIGINAL SIDE PRINCIPAL COMMISSIONER OF INCOMETAX-5, KOLKATA -Versus- SHRI SUNIL KUMAR LADHA Appearance:Mr. Tilak Mitra, Adv....for the appellant. Ms. Swapna Das, Adv.Mr. Siddhartha Das, Adv....for the respondent. BEFORE: The Hon’ble JUSTICE T.S. SIVAGNANAM -And- The Hon’ble JUSTICE SUPRATIM BHATTACHARYA Date : 5[th] September, 2022. The Court : We have heard Mr. Tilak Mitra, learnedstanding counsel for the appellant and Ms. Swapna Das and Mr.Siddhartha Das, learned Advocates for the respondent. There is a delay of 1184 days in filing the appeal. Onperusal of the affidavit in support of the application forcondonation of delay, we find no cause much less sufficient causehas been shown for condonation of the inordinate delay. Asrightly pointed out by the respondent/assessee, the averments areabsolutely vague, bereft of particulars. The delay is more than three years and fifteen months. There is no convincingexplanation for not being able to prefer the appeal within theperiod of limitation. Thus, considering the peculiar facts and circumstances ofthe case, we are of the view that no discretion can be exercisedin favour of the appellant/department. In the result, theapplication for condonation of delay (GA/1/2022) is dismissed.Consequently, the appeal stands rejected keeping the substantialquestions of law left open. The connected application for stay (GA/2/2022) alsostands closed. (T.S. SIVAGNANAM, J.) (SUPRATIM BHATTACHARYA, J.) S.Das/As.