Calcutta High Court
Commissioner Of Income-Tax vs M/S. Vishnu Sugar Mills Ltd on 21 June, 2010
Author: Sengupta
Bench: Sengupta
IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income-tax) Original Side Present :
The Hon'ble Justice Sengupta And The Hon'ble Justice K. Chakraborty 21.06.2010 GA 712 of 2009 ITA 79 of 2009 Commissioner of Income-tax, Kolkata-IV Vs. M/s. Vishnu Sugar Mills Ltd.
The Court :- On 7th June, 2010 this application for condonation of delay was taken up for consideration and the Court after having seen the statements and averments made in the application detected that there has been unexplained gross delay between 5th April, 2006 and 17th March, 2009. On that date on the prayer of the learned counsel for the Revenue an opportunity was given to explain the delay of the aforesaid period by filing supplementary affidavit.
Today matter is taken up for hearing. No supplementary affidavit has been filed. Hence it presumes that there is no explanation to be offered in this matter of the said period which is about nearly three years.
Considering the facts and circumstances of the case we are of the view that sufficient cause has not been shown despite chance being given. We dismiss this application for condonation of delay.
No order as to costs.
2Hence, in view of dismissal of the application for condonation of delay we also dismiss the application for admission of appeal.
All parties shall act on a signed copy of this order on usual undertakings.
(Sengupta, J.) (K. Chakraborty, J.) ANC.