Calcutta High Court
Principal Commissioner Of Income Tax ... vs Alom Extrusions Ltd on 13 December, 2024
Author: Harish Tandon
Bench: Harish Tandon, Hiranmay Bhattacharyya
od 7
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION [INCOME TAX]
ORIGINAL SIDE
ITAT/268/2024
IA NO: GA/1/2024, GA/2/2024
PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA
VS
ALOM EXTRUSIONS LTD
BEFORE :
THE HON'BLE THE JUSTICE HARISH TANDON
-A N D-
HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
DATE : December 13, 2024.
Appearance :
Mr. Amit Sharmaa, Adv. ...for appellant.
Mr. Amit Agarwal, Adv. ...for respondent.
The Court: - There is a delay of 165 days in preferring the instant appeal. The learned Advocate appearing for the respondent vehemently opposed the prayer for condonation of delay.
However, after going through the averments made in the application for condonation of delay, this Court finds that it has been stated in details the manner in which the approval from the competent authority was obtained prior to preferring this appeal. This Court finds that the delay has been sufficiently explained. We exercise our discretion and condone the delay in preferring the appeal.
The application stands allowed.
The department is directed to formally register the instant appeal. List this matter under the heading "For Admission" in the next week.
(HARISH TANDON, J) (HIRANMAY BHATTACHARYYA, J.) pkd/GH.