Calcutta High Court
Principal Commissioner Of Income Tax 1 ... vs M/S. Josan Deposits & Advances Pvt. Ltd on 5 August, 2022
Author: T.S. Sivagnanam
Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya
OD-3
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION
ORIGINAL SIDE
ITAT/50/2022
IA NO: GA/1/2022 ; GA/2/2022
PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA
VS.
M/S. JOSAN DEPOSITS & ADVANCES PVT. LTD.
BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : AUGUST 05, 2022.
Appearance :-
Mr. Soumen Bhattacharjee, Adv.
Mr. Samarjit Roychowdhury, Adv.
....for appellant.
Mr. S.M. Surana, Adv.
...for respondent
The Court :- We have heard Mr. Soumen Bhattacharjee and Mr. Smarajit Roychowdhury, learned standing Counsel appearing for the appellant and Mr. S.M. Surana, learned Counsel appearing for respondent.
There is a delay of 369 days in preferring this appeal. After going through the relevant dates as mentioned in the application for condonation of delay, this Court finds that the substantial part of the delay falls within the covid period and the Hon'ble Supreme Court in the Suo Motu Case No. 3 of 2020 has extended the period of limitation.
2
In view thereof, the delay in preferring the instant appeal is condoned. The application being GA/1/2022 stands allowed. The office is directed to formally register this appeal.
Mr. Bhattacharjee, learned Advocate appearing for the appellant is directed to serve a complete set of papers to Mr. Surana, learned Counsel for the respondent in course of this day.
Let the appeal be listed as "For Admission" in the monthly list of September 2022.
(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) SN/GH AR(CR)