Calcutta High Court
Commissioner Of Income Tax -Ii vs M/S.Kanoi Plantation Pvt.Ltd on 31 January, 2011
Author: Bhaskar Bhattacharya
Bench: Bhaskar Bhattacharya
ITAT No. 264 of 2010
G.A.3457 of 2010
G.A.3458 of 2010
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income-tax)
Original Side
COMMISSIONER OF INCOME TAX -II, KOL. Appellant
Versus
M/S.KANOI PLANTATION PVT.LTD. Respondent
For Appellant : Mr. Aniket Mitra, Advocate For Respondent : Mr. R.N.Dutt, Advocate BEFORE:
The Hon'ble JUSTICE BHATTACHARYA The Hon'ble JUSTICE DR. SAMBUDDHA CHAKRABARTI Date : 31st January, 2011.
THE COURT : After hearing the learned counsel for the parties and after going through the explanation given in the application for condonation of delay, we are satisfied that the appellant was prevented by sufficient cause from filing the appeal within the period of limitation. We, thus, condone the delay in filing the appeal.2
This appeal will be heard on the following substantial question of law :-
Whether the learned Tribunal below committed substantial error of law in holding that the appeal preferred by the appellant was not maintainable in view of the Circular dated 24th October, 2005 by totally overlooking Clause 3 of the said Circular.
The appellant is directed to put in requisites for effecting service of notice of the appeal on the respondent within two weeks from today.
The office is directed to issue notice of appeal on the respondent immediately on receipt of the requisites.
The appellant is directed to file requisite numbers of informal paper book containing all relevant papers used before the authority below within eight weeks from today. In default, the appeal will stand dismissed.
Returnable eight weeks hence.
Photostat certified copy of this order be made available to the parties upon compliance of usual formalities.
( BHATTACHARYA, J.) (DR. SAMBUDDHA CHAKRABARTI, J.) Rsg.
AR(CR)