Calcutta High Court
Commissioner Of Income-Tax vs Sri Amardeep Singh Dhanjal on 5 March, 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 Debasish Kar Gupta
05.03.2010
GA 299 of 2010
ITA 39 of 2010
Commissioner of Income-tax, Central-I
Vs.
Sri Amardeep Singh Dhanjal
The Court :- This is an application under Section 5 of the Limitation Act for
condonation of delay. Delay is about 107 days. In view of the judgment delivered by this
Court in the matter being GA 3231 of 2009 ITA 356 of 2009 (Commissioner of Income-
tax, Kolkata-III vs. M/s. R.K.B.K. Limited) wherein it has been held that the High Court
has power to condone the delay in preferring appeal beyond the period of limitation, this
application is entertained. Upon hearing the learned counsel for the parties we allow the
application for condonation of delay since explanation given appear to be substantially
just and proper, we accept the same.
Since no affidavit in opposition has been filed the allegations contained in the
petition are not admitted by the respondent.
Appearance of the learned counsel Mrs. Sutapa Roy Chowdhury is noted subject to her undertaking that she will file Vakalatnama by next Monday failing which her appearance shall be denoted.
2
The appeal itself be placed in the list for consideration of admission next week. The application is disposed of.
No order as to costs.
All parties shall act on a xerox signed copy of this order on usual undertakings.
(Sengupta, J.) (Debasish Kar Gupta, J.) ANC.