Toran Vyapar Private Limited v. Income Tax Officer 8(1),Kolkata & Ors

24.11.2023Item No.8 Ct. No.1PG/RP MAT 1808 of 2023With IA No. CAN 1 of 2023 With IA No. CAN 2 of 2023 Toran Vyapar Private Limited. Vs. Income Tax Officer 8(1),Kolkata & Ors. Mr. Avra Mazumder Mr. Ramesh Kr. Patodia Ms. Megha Aggarwal …..for the Appellant Mr. Om Narayan Rai Mr. Amit Sharma …..for the respondents In Re.:- I.A. No. CAN 2 of 2023 1. We have heard Mr. Avra Mazumder, learned advocatefor the appellant. There is a delay of 55 days in filingthe appeal. We have perused the affidavit filed insupport of the application for condonation of delay inpreferring the appeal and find sufficient cause hasbeen shown by the appellant in not preferring theappeal within the period of limitation. Hence, thedelay in filing the instant appeal is condoned. Theapplication being I.A. No. CAN 2 of 2023 is allowed. In Re : M.A.T. 1808 of 2023 2. This intra-Court appeal is directed against the orderdated 20[th] June, 2023 in W.P.A. 11621 of 2023. Thechallenge was to an order passed under section148A(d) of the Income Tax Act, 1961. The learneddated 20[th] June, 2023 in W.P.A. 11621 of 2023. Thechallenge was to an order passed under section148A(d) of the Income Tax Act, 1961. The learned Single Bench noted that after the said order, theassessing officer has completed the assessment andpassed the assessment order. 3. The order of assessment is an appealable order andtherefore, the learned Single Bench gave liberty to theappellant to file a statutory appeal. 4. In our considered view, on facts, we find that theorder and direction issued by the learned SingleBench is perfectly correct and calls for nointerference. Accordingly, the appeal is dismissedalong with the connected applications.order and direction issued by the learned SingleBench is perfectly correct and calls for nointerference. Accordingly, the appeal is dismissedalong with the connected applications. 5. The appellant is directed to file an appeal before theconcerned appellate authority within 30 days from thedate of receipt of server copy of this order. If such anappeal is filed, the concerned appellate authority isdirected to entertain the appeal without rejecting thesame on the ground of limitation. concerned appellate authority within 30 days from thedate of receipt of server copy of this order. If such anappeal is filed, the concerned appellate authority isdirected to entertain the appeal without rejecting thesame on the ground of limitation. 6. No costs. 7. Urgent photostat certified copy of this order, if appliedfor, be furnished to the parties expeditiously uponcompliance of all legal formalities.for, be furnished to the parties expeditiously uponcompliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE (HIRANMAY BHATTACHARYYA, J.)