The Principal Commissioner Of Income Tax-1, Kolkata v. Damodar Valley Corporation

OD-43 IN THE HIGH COURT AT CALCUTTASpecial Jurisdiction (Income tax)ORIGINAL SIDE IA No.GA 1 of 2021 In ITAT 12 of 2021 THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA VsDAMODAR VALLEY CORPORATION BEFORE: The Hon'ble JUSTICE T. S. SIVAGNANAM ANDThe Hon’ble JUSTICE HIRANMAY BHATTACHARYYADate : 3[rd] December, 2021. Appearance:Mr. Smarajit Roy Chowdhury, Adv.Mr. Arunava Ganguly, Adv.…for the appellant.Mr. Rahul Tangri, Adv.Mr. Deepro Sen, Adv. …for the respondent. The Court : This application has been filed by the Revenue to condonethe delay of 979 days in filing the appeal. We have perused the avermentsmade in the said affidavit and we are not fully convinced with the reasonsassigned by the appellant/Revenue for condonation of enormous delay of 979days. However, we are not inclined to take a technical approach in thematter and we have perused the order which has been impugned in thisappeal passed by the Tribunal. We find that the appeal was dismissedfollowing the assessee’s own case for the assessment year 2008-09 and 2009-10. It is submitted by Mr. Rahul Tangri, learned Counsel appearing for therespondent that the Revenue has preferred appeals as against those orders but those appeals were withdrawn on the ground that the assessee hasapproached under the Vivad Se Vishwas scheme. Therefore, to consider the correctness of the decision impugned beforeus necessarily the matter has to be heard on merits. We are inclined toexercise discretion and condone the delay so that the appeal itself can betaken up for consideration. Accordingly, the delay in filing the appeal is condoned. The applicationbeing IA No.GA 1 of 2021 is allowed. (T. S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) s.pal/pa.