Calcutta High Court
C.I.T. - I Kolkata Central-I vs M/S. S.P.M.L. (India) Ltd on 14 May, 2015
Author: Girish Chandra Gupta
Bench: Girish Chandra Gupta
ORDER SHEET
ITA NO.346 OF 2003
GA NO.4329 OF 2003
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction(Income Tax)
ORIGINAL SIDE
C.I.T. - I KOLKATA CENTRAL-I
Versus
M/S. S.P.M.L. (INDIA) LTD.
BEFORE:
The Hon'ble JUSTICE GIRISH CHANDRA GUPTA
The Hon'ble JUSTICE ARINDAM SINHA
Date : 14th May, 2015.
MR.SOUMITRA MUKHERJEE,ADVOCATE FOR APPELLANT
MR.PRANIT BAG, MR.ARNAB BASU MULLICK,ADVOCATES FOR RESPONDENT
The Court : There is delay of 178 days. This is an application for condonation of delay. Mr. Bag, learned advocate appearing for the assesse vehemently opposed the prayer for condonation of delay.
We have considered his submissions and we are of the opinion that the appellant should pay costs assessed at 2 Rs.10,000/-. If such costs are paid within two weeks after the vacation by an account payee cheque drawn in favour of the respondent, the delay shall stand condoned. The appellant shall in that case file a paper book within three weeks after the vacation and the matter shall be listed then and there for hearing. In the event the costs are not paid as indicated above, the prayer for condonation of delay shall stand dismissed. Subsequently the appeal shall also stand dismissed.
(GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sb.