Calcutta High Court
Principal Commissioner Of Income Tax vs M/S Eih Ltd on 24 November, 2022
Author: T.S. Sivagnanam
Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya
OD -13
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION (INCOME-TAX)
ORIGINAL SIDE
ITAT/230/2022
IA NO:GA/1/2022, GA/2/2022
PRINCIPAL COMMISSIONER OF INCOME TAX 1, KOLKATA
Versus
M/S EIH LTD.
BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Dated : NOVEMBER 24, 2022.
Appearance:
Mr. Soumen Bhattacharjee, Adv.
..for appellant
Mr. Asim Chowdhury, Adv.
Mr. Sohom Sen, Adv.
...for respondent
The Court :- Heard learned Counsel for the respective parties. There is a delay of 1263 days in filing the appeal. We have perused the affidavit filed in support of the petition and we are satisfied that sufficient cause has been shown for not preferring the appeal within the period of limitation. That apart the effect of the amendment of Section 271AA has to be considered in this case, which is framed as substantial question of law in this appeal.
Therefore, we exercise discretion and condone the delay in filing the appeal. The petition is allowed. Liberty is granted to the appellant to amend the grounds of appeal as well as substantial questions of law.
List this appeal on 5th December, 2022 for admission.
(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) Pkd/GH.