Wpa 4082 Of 2021Vikash Nagelia v. Commissioner Of Income Tax, Kolkata-Ii & Anr.(Through Video Conference

S/L 4206.12.2021Court. No. 2cm WPA 4082 of 2021Vikash Nagelia Vs. Commissioner of Income Tax, Kolkata-II & Anr.(Through Video Conference) Mr. Suryaneel Das …. For the Petitioner. Mr. Dhiraj TrivediMr. Manabendra Nath Bandyopadhyay … For the respondents Heard learned advocates appearing for theparties. In this matter, petitioner has challenged theimpugned order dated 26[th] February, 2013 passed bythe Commissioner of Income Tax under Section 264 ofthe Income Tax Act, 1961 after eight years. Petitionersubmits that due to mistake he had filed an appealbefore the Tribunal against the assessment order inquestion and it appears from record that the saidappeal was dismissed on 25[th] September, 2014 as itappears from Annexure P-5 to the writ petition andeven if the explanation of the petitioner is accepted thetime was consumed by him in the appeal in that casealso from the order of the Tribunal it is after almostseven years in approaching the writ court and this in-ordinate delay itself is sufficient ground for refusal toentertain the writ petition. In justification of delay ofthis seven years, petitioner wants to rely on Paragraphs7 and 8 of this writ petition but I am not convinced with the same since the writ court is a court of equityand it is for those who are vigilant and diligent to theirrights and not for those who sleep over their rights. Inaddition, I find that the impugned order dated 26[th]February, 2013 being Annexure P-3 to the writ petitionwas passed by giving opportunity of hearing to thepetitioner but he did not avail that opportunity and heasked further adjournment. Considering these facts, this writ petition, beingWPA 4082 of 2021 is dismissed. (Md. Nizamuddin, J.)