The Court : - Heard Respective Counsel For Either Side v. T.s. Sivagnanam, J

OD–7 IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/278/2022IA NO: GA/1/2022, GA/2/2022PRINCIPAL COMMISSIONER OF INCOME TAX 13, KOLKATAVS.RASHMI GUPTA BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAndTHE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 16[th] January, 2023 Appearance :Mr. Amit Sharma, Adv...for appellant Ms. Rashmi Gupta, Adv.Ms. Swapna Das, Adv.Mr. Siddharth Das, Adv.…for respondent The Court : - Heard respective Counsel for either side. There is a delay of 1211 days in filing the appeal. The certified copy of the orderpassed by the tribunal was received by the department on 15.3.2019. The appealshould have been filed on or before 28.8.2019. However, it was filed only on 22.12.2022.So, from the relevant dates it is seen that in all probabilities the Income TaxDepartment started to move the matter after having come to know about the decision ofthis court in the case of PCIT vs. Swati Bajaj & Ors., reported in 2022 SCC OnLine Cal1572. In any event, in the absence of any explanation much less satisfactoryexplanation we are not persuade to exercise any discretion in favour of the department.Hence, the application is dismissed. Consequently, the appeal stands rejected. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)