Calcutta High Court
Principal Commissioner Of Income Tax vs M/S. Aryan Mining And Trading ... on 10 November, 2021
Author: T.S. Sivagnanam
Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya
OD-19
ITAT/121/2021
IA NO: GA/1/2021, GA/2/2021
IN THE HIGH COURT AT CALCUTTA
CIVIL APPELLATE JURISDICTION
ORIGINAL SIDE
PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOL
VERSUS
M/S. ARYAN MINING AND TRADING CORPORATION LTD.
BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 10th November, 2021
Appearance:-
Mr. Smarajit Roy Chowdhury, Adv.
Mr. Madhu Jana, Adv.
... For Appellant
Mr. J.P. Khaitan, Sr. Adv.
Ms. Swapna Das, Adv.
Ms. Siddharth Das, Adv.
... For Respondent
GA/1/2021 The Court : This application has been filed by the revenue to condone the delay of 769 days in filing the appeal. In the affidavit filed in support of the petition various dates have been given to justify that the delay is neither wilful nor deliberate but on account of administrative exigencies.
Mr. J.P. Khaitan, learned Senior Counsel appearing for the respondent assessee would submit that the revenue has not shown 2 sufficient cause for condonation of inordinate delay of 769 days. After we have heard the learned Counsel for the parties, we are of the view that the reasons assigned by the revenue in the affidavit filed in support of the condonation of delay application cannot be brushed aside as a lame excuse for not preferring the appeal within time. That apart, we bear in mind that we are considering an appeal under Section 260A of the Income Tax Act wherein substantial questions of law require to be considered and answered if arisen in the facts and circumstances.
Therefore, we exercise discretion and condone the delay in filing the appeal. The application for condonation of delay is allowed.
GA/2/2021 This application has been filed for grant of stay of the order passed by the Tribunal. We have heard the learned Counsel for the parties. We had expressed that the question of grant of an order of stay of the order of the Tribunal would not arise at this stage. Thus the application is closed.
ITAT/121/2021 List the appeal for admission on 24th November, 2021.
(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) SN.
AR(CR)